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NORTH CAROLJm 

REGISTER 



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IN THIS ISSUE 




EXECUTIVE ORDER 
FINAL DECISION LETTER 
STATEMENT OF ORGANIZATION 

PROPOSED RULES 

Agriculture 

CPA 

Human Resources 

Justice 

Education 

FINAL RULES 

Corrections 
Revenue 

LIST OF RULES AFFECTED 

ISSUE DATE: FEBRUARY 16, 1987 
Volume 1 • Issue 11 • Pages 762-806 



L 



INFORMATION ABOUT THE NORTH CAROLINA REGISTER AND ADMINISTRATIVE CODE 



( 



NORTH CAROLINA REGISTER 

The North Carolina Register is published monthly and 
contains information relating to agency, executive, legislative and 
judicial actions required by or affecting Chapter I50B of the 
General Statutes All proposed administrative rules and amend- 
ments filed under Chapter 1 508 must be published in the Register. 
The Register will typically comprise approximately one hundred 
pages per issue of legal text. 

State law requires that a copy of each issue be provided free 
of charge to each county m the state and to various slate officials 
and institutions. The North Carolina Register is available by 
yearly subscription at a cost of ninety-five dollars ($95.00) for 
12 issues. 

Requests for subscription to the North Carolina Register should 
be directed to the Office of Administrative Hearings. P. O. 
Drawer 11666, Raleigh, N. C. 27604. Attn: Subscriptions. 



ADOPTION, AMENDMENT, AND REPEAL OF RULES 

An agency intending to adopt, amend, or repeal a rule must 
first publish notice of the proposed action in the North Carolina 
Register. The notice must include a reference to the Statutory 
Authority for the action, the time and place of the public hearing 
and a statement of how public comments may be submitted to 
the agency either at the hearing or otherwise; the text of the 
proposed rule or amendment; and the proposed effective date. 

The Director of the Office of Administrative Hearings has 
authority to publish a summary, rather than the full text, of any 
amendment which is considered to be too lengthy In such case, 
the full text of the rule containing the proposed amendment will 
be available for public inspection at the Rules Division of the 
Office of Administrative Hearings and at the office of the 
promulgating agency 

Following publication of the proposal in the North Carolina 
Register, at least 60 days must elapse before the agency may take 
action on the proposed adoption, amendment or repeal. 

When final action is taken, the promulgating agency must file 
any adopted or amended rule with the Office of Administrative 
Hearings. If it differs substantially from the proposed form 
published as part of the public notice, the adopted version will 
again be published in the North Carolina Register. 

A rule, or amended rule, cannot become effective earlier than 
the first day of the second calendar month after the adoption is 
filed. 

Proposed action on rules may be withdrawn by the pro- 
mulgating agency at any time before final action is taken by the 
agency . 



TEMPORARY RULES 

Under certain conditions of an emergency nature, some 
agencies may issue temporary rules A temporary rule becomes 
effective when adopted and remains in effect for the period 
specified in the rule or 120 days, whichever is less. An agency 
adopting a temporary rule must begin normal rule-making 
procedures on the permanent rule at the same time the temporary 
rule is adopted. 



NORTH CAROLINA ADMINISTRATIVE CODE 

The North Carolina Administrative Code (NCAC) is a 
compilation and index of the administrative rules of 25 state 
agencies and 38 occupational licensing boards. The NCAC 
comprises approximately 15,000 letter size, single spaced pages 
of material of which approximately .35% is changed annually. 
Compilation and publication of the NCAC is mandated by G S 
150B-63{b) 

The Code is divided into Titles and Chapters Each stale agency 
IS assigned a separate title which is funher broken down by 
chapters. Title 2 1 is dcsignaisd tor (Kcupaiional licensing boards. 

The NCAC is available in two tormats. 

(1) In looseleaf pages at a minimum cost of two dollars and 
50 cents (S2 50) for 10 pages or less, plus fifteen cents 
($0 15) per each additional page 

(2) On microfiche The micrt)fiche edition is revised semi- 
annually ( March and October) and can be purchased for 
fony dollars ($40 00) per edition. Due to the volume 
of the Code, the complete copy can only be purchased on 
microfiche. The NCAC on microfiche is updated 
monthly by publication of a "List of Rules Affected" 
which ^ets out rules filed the previous month, the action 
taken, and the effective date of the change. This list is 
published in the North Carolina Register 

Requests for looseleat pages of rules .>r the NCAC on 
microfiche should be directed lo the Office of Administrative 
Hearings. 



NOTE 

The foregoing is a generalized statement of the procedures to 
be followed For specific statutory language, it is suggested that 
Anicles 2 and 5 of Chapter I50B of the General Statutes by 
examined carefully. 



CITATION TO THE NORTH CAROLINA REGISTER 

The North Carolina Register is cited by volume, issue, page 
number and date 1:1 NCR 101-201, April 1, 1986 refers to 
Volume 1 . Issue 1 , pages 101 through 201 of the North Carolina 
Register issued on April I. 1986. 



North Carolina Register Published monthly by the 
Office of Administrative Hearings, P. O. Drawer 11666, 
Raleigh, Nonh Carolina 27604, pursuant to Chapter 1508 
of the Gene'-al Statutes. Subscriptions ninety-five dollars 
($95.00) per year. 

North Carolina Administrative Code. Published in 
March and October by the Office of Administrative 
Hearings, P. O. Drawer 11666, Raleigh, North Carolina 
27604, pursuant to Chapter 1508 of the General Statutes. 
Subscriptions forty dollars ($40.00) per edition. 



NORTH CAROLINA REGISTER 




ISSUE CONTENTS 



I. EXECUTIVE ORDER 

Executive Order 31 



II. FINAL DECISION LETTER 
Voting Rights Act . . 



IV. 



Office of Administrative Hearings 
P. 0. Drawer 11666 
Raleigh, NO 27604 
(919) 733 - 2678 



Staff: 

Robert A. Melott, 

Director 
James R. Scarcella, 

Deputy Director 
Molly Mason, 

Codifier of Rules 
Ruby Creech, 

Publications Coordinator 
Mary Fowler, 

Editorial Assistant 
Teresa Johnson, 

Editorial Assistant 
Tammy Poole, 

Records Clerk 



III. STATEMENT OF ORGANIZATION 
Human Resources 



762 



763 



767 



PROPOSED RULES 
Agriculture 
NC Structural Pest 

Control 768 

CPA Examiners 781 

Human Resources 
Medical Care Commission . 769 

Health Services 770 

Justice 
Private Protective 

Services 771 

Public Education 
Elementary & Secondary . . 779 



V. FINAL RULES 

Correction 782 

Revenue 785 

VI. LIST OF RULES AFFECTED 

Volume 11 , No. 4 800 

(February 1, 1987) 

VII. CUMULATIVE INDEX 803 



NORTH CAROLINA REGISTER 
Publication Deadlines and Schedules 
(April 1986 - March 1987) 



Issue 


Last Day 


Last Day 


Earliest 


Earliest 


X 


Date 


for 


for 


Date for 


Date for 


Earliest 




Filing 


Electronic 


Public 


Adoption 


Effective 






Fil ing 


Hearing 


by Agency 


D6te 


12/15/86 


1 1/25/86 


12/02/86 


01/14/87 


02/13/87 


05/01/87 


01/15/87 


12/29/86 


01/05/87 


02/14/87 


03/16/87 


06/01/87 


02/16/87 


01/26/87 


02/02/87 


03/18/87 


04/17/87 


07/01/87 


03/16/87 


02/23/87 


03/02/87 


04/15/87 


05/15/87 


08/01/87 


04/15/87 


03/26/87 


04/02/87 


05/15/87 


06/14/87 


09/01/87 


05/15/87 


04/27/87 


05/04/87 


06/14/87 


07/14/87 


10/01/87 


06/15/87 


05/26/87 


06/02/87 


07/15/87 


08/14/87 


11/01/87 


07/15/87 


06/25/87 


07/02/87 


08/14/87 


09/13/87 


12/01/87 


08/14/87 


07/27/87 


J8/03/87 


09/13/87 


10/13/87 


01/01/88 


09/15/87 


08/26/87 


09/02/87 


10/15/87 


1 1/14/87 


02/01/88 


10/15/87 


09/25/87 


10/02/87 


n/14/87 


12/14/87 


03/01/88 


1 1/16/87 


10/27/87 


n/03/87 


12/16/87 


01/15/88 


04/01/88 


12/15/87 


1 1/23/87 


12/02/87 


01/14/88 


02/13/88 


05/01/88 


01/15/88 


12/28/87 


01/04/88 


02/14/88 


03/15/88 


06/01/88 


02/15/88 


01/26/88 


02/02/88 


03/16/88 


04/15/88 


07/01/88 


03/15/38 


02/24/88 


03/02/88 


04/14/88 


05/14/88 


08/01/88 



X The "Earliest Effective Date" was considering the agency files the 
rules with The Administrative Rules Review Commission the same 
calendar month as adoption by agency and ARRC approves the rules at 
the next calendar month meeting. 



EXECUTIVE ORDER 

EXECUTIVE ORDER NUMBER 31 

AMENDMENT TO EXECUTIVE ORDER 
NUMBER 28 



Under Executive Order 
Number 28 issued on September 
23, 1986, the "Interim Private 
Activity Bond Allocation 
Committee" was formed and Howard 
Haworth, Secretary of the 
Department of Commerce, was made 
a member and Chairman of the 
Committee. Howard Haworth 
having resigned from the 
position of Secretary of the 
Department of Commerce and from 
the Interim Private Activity 
Bond Allocation Committee and 
Claude E. Pope having been 
appointed Secretary of the 
Department of Commerce, it is 
appropriate to appoint him to 
the Interim Private Activity 
Bond Allocation Committee and 
for him to serve as Chairman. 

NOW, THEREFORE, IT IS 



ORDERED : 

Section 1 . The first 
three sentences of Section 2 on 
page 3 of Executive Order Number 
28, dated September 23, 1986, 
are amended to read as follows: 

The "Interim Private 
Activity Bond Allocation 
Committee" is hereby formed. 
Claude E. Pope, Secretary of the 
Department of Commerce, Charles 
C. Cameron, Executive Assistant 
to the Governor for Budget and 
•Management , and Harlan E. 
Boyles, Treasurer of the State 
of North Carolina, shall 
constitute the membership of the 
Committee. Secretary Pope shall 
serve as its Chairman. 

Section 2. All other 
portions of Section 2 and of 
each and every other section of 
Executive Order Number 28, dated 
September 23, 1986, is continued 
in full force and effect . 

Done in Raleigh, North 
Carolina, this 21st day of 
January, 1987. 



NORTH CAROLINA REGISTER 



762 



VOTING RIGHTS ACT FINAL DECISION LETTER 

[G.S. 120-30. 9H, effective July 16. 1986, requires that all letters 
and other documents issued by the Attorney General of the United 
States in which a final decision is made concerning a "change 
affecting voting" under Section 5 of the Voting Rights Act of 1965 be 
published in the North Carolina Register.] 

U.S. Department of Justice 
Washington, D.C. 20530 

WBR : MAP : ST : sw : gmh 
DJ 166-012-3 
P9823 
R?.070-2071 

October 1 -^ , 1986 

W. David Lee, Esq. 
Dawkins & Lee 
P. 0. Drawer 399 
Monroe, NC 28110 

Dear Mr. Lee: 

This refers to the July 1, 1986, annexation to the Town of 
Waxhaw in Union County, North Carolina, submitted to the Attorney 
General pursuant to Section 5 of the Voting Rights Act of 1965, as 
amended, 42 U.S.C. 1973c. We received your submission on August 12, 
1986. 

The Attorney General does not interpose any objections 
to the change in question. However, we feel a responsibility to point 
out that Section 5 of the Voting Rights Act expressly provides that 
the failure of the Attorney General to object does not bar any 
subsequent judicial action to enjoin the enforcem>int of such change. 
See the Procedures for the Administration of Section 5 (28 C.F.R. 
51 .48) . 

In addition, we have been informed that the town increased 
the number of commissioners from three to five and changed the method 
of electing commissioners from concurrent to staggered terms. Our 
records fail to show that these changes have been submitted to the 
United States District Court for the District of Columbia for judicial 
review or to the Attorney General for administrative review as 
required by Section 5 of the Act. If our information is correct, it 
is necessary that these changes either be brought before the District 
Court for the District of Columbia or submitted to the Attorney 
General for a determination that the changes do not have the purpose 
and will not have the effect of discriminating on account of race or 
color. Changes in procedure which affect voting are unenforceable 
unless and until the Section 5 preclearance requirements have been 
met. See also 28 C.F.R. 51.9. 



763 



NORTH CAROLINA REGISTER 



Should you elect to make a submission to the Attorney 
General for administrative review rather than seek a declaratory 
judgment from the District Court for the District of Columbia^ please 
follow the procedures set forth in Section 51.18 et sea. of the 
guidelines. 

To enable this Department to meet its responsibility 
to enforce the Voting Rights Act, please inform us of the course of 
action the Town of Waxhaw plans. to take with respect to these matters. 
If you have any questions, feel free to call Ms. Shirley Turner 
(202-724-7384) of our staff. Refer to File Nos. R2070-2071 in any 
response to this letter so that your correspondence will be channeled 
properly . 

Finally, future submissions under Section 5 should be 
addressed to the Assistant Attorney General, Civil Rights Division, 
Department of Justice, Washington, D.C. 20530. The envelope and first 
page should be marked: Submission under Section 5 of the Voting 
Rights Act. 28 C.F.R. 51.22. 

Sincerely, 

Wm. Bradford Reynolds 
Assistant Attorney General 
Civil Rights Division 



By: 



Gerald W. Jones 
Chief, Voting Section 



NORTH CAROLINA REGISTER 764 



U.S. Department of Justice 
Washington, D.C. 20530 



WBR;MAP:ST:dvs:gmh 
DJ 166-012-3 
R2070-2071 
R4219 



December 9, 1986 



W. David Lee. Esq. 
Dawkins & Lee 
P. 0. Drawer 399 
Monroe, NC 28110 

Dear Mr . Lee : 

This refers to the increase in the number of coMmissioners 
from three to five and the change from two-year, concurrent terms to 
four-year, staggered terms for the Town of Waxhaw in Union County, 
North Carolina, submitted to the Attorney General pursuant to Section 
5 of the Voting Rights Act of 1965, as amended, 42 U.S.C. 1973c. We 
received your initial submission on October 10, 1986; supplemental 
information was received on November 4, 1986. 

The Attorney General does not interpose any objections 
to the changes in question. However, we feel a responsibility to 
point out that Section 5 of the Voting Rights Act expressly provides 
that the failure of the Attorney General to object does not bar any 
subsequent judicial action to enjoin the enforcement of such changes. 
In addition, as authorized by Section 5, the Attorney General reserves 
the right to reexamine this submission if additional information that 
would otherwise require an objection comes to his attention during the 
remainder of the sixty-day review period. See the Procedures for the 
Administration of Section 5 (28 C.F.R. 51.42 and 51.48). 

Sincerely, 

Wm . Bradford Reynolds 
Assistant Attorney General 
Civil Rights Division 



By: 



Gerald W. Jones 
Chief, Voting Section 



765 



NORTH CAROLINA REGISTER 



WBR ! MAP I ST ; jmc i gmh 
DJ 166-012-3 
R2526-2527 



U.S. Department of Justice 
Washington, D.C. 20530 



December 22, 1986 



DeWitt F. McCarley, Esq. 
City Attorney 
P. 0. Box 7207 
Greenville, NC 27835-7207 

Dear Mr. McCarley: 

This refers to the change in the method of electing 
council members from at large to five single-member districts and one 
at-large position and the districting plan for the City of Greenville 
in Pitt County, North Carolina, submitted to the Attorney General 
pursuant to Section 5 of the Voting Rights Act of 1955, as amended, 42 
U.S.C. 1973c. We received your submission on October 23, 1986. 

The Attorney General does not interpose any objections 
to the changes in question. However, we feel a responsibility to 
point out that Section 5 of the Voting Rights Act expressly provides 
that the failure of the Attorney General to object does not bar any 
subsequent judicial action to enjoin the enforcement of such changes. 
See the Procedures for the Administration of Section 5 (28 C.F.R. 
51 .48) . 

Sincerely, 

Wm . Bradford Reynolds 
Assistant Attorney General 
Civil Rights Division 



By: 



Gerald W. Jones 
Chief, Voting Section 



NORTH CAROLINA REGISTER 



766 



STATEMENT OF ORGANIZATION 

NORTH CAROLINA 

DEPARTMENT 

OF HUMAN RESOURCES 

The North Carolina Department 
of Human Resources is an agency 
in the Executive Branch of State 
government. Its mission is to 
deliver or oversee the delivery 
of human services to the 
citizens of North Carolina and 
to participate in the 
development of human resources 
in the State . 

To accomplish these 
objectives, the Department of 
Human Resources works to obtain 
needed legislation in the 
subject areas under its 
authority, adopts rules to 
govern the administration of its 
programs, and channels State and 
federal funds to many local 
grantees and provider agencies 
in the service delivery system. 
As the supervision of programs 
and the allocation of funds 
carry with them significant 
responsibilities, the Department 
of Human Resources performs 
monitoring and enforcement 
functions as well. 



The Secretary of the 
Department of Human Resources, 
the administrative head of the 
agency, is appointed by the 
Governor and serves at the 
pleasure of the Governor. 

The Department of Human 
Resources is divided into the 
following divisions: the 
Division of Aging; the Division 
of Facility Services; the 
Division of Health Services; the 
Division of Medical Assistance; 
the Division of Mental Health, 
Mental Retardation, and 
Substance Abuse; the Division of 
Services for the Blind; the 
Division of Social Services; the 
Division of Vocational 
Rehabilitation Services; the 
Division of Youth Services; and 
the North Carolina Schools for 
the Deaf and Blind. 

Members of the public may 
obtain information from and make 
submissions or requests to the 
Department of Human Resources by 
communicating with the agency in 
writing or in person at 325 
North Salisbury Street, Raleigh, 
North Carolina 27611 or by 
calling 1-800-662-7030. 

Inquiries concerning specific 
programs or subject areas within 
the purview of the Department of 
Human Resources may also be 
directed to the appropriate 
division . 



767 



NORTH CAROLINA REGISTER 



PROPOSED RULES 

TITLE 2 - AGRICULTURE 

Notice is hereby given in 
accordance with 6.S. 150B-12 
that the N. C. Structural Pest 
Control Committee intends to 
repeal regulations cited as 2 
NCAC 26A .0001-. 0002; 26B 
.0001-. 0003; 26C .0001-. 0002; 
26D .0001-. 0002. 

The proposed effective date of 
this action is July 1, 1987. 

Statutory Authority! G.S. 
106-65.23; 106-65.28; 106-65.29. 

The public hearing will be 
conducted at 1:00 p.m. on April 
23, 1987 at Board Room, 
Agriculture Building, 1 W. 
Edenton Street, Raleigh, NC . 

Comment Procedures: Interested 
persons may present statements 
either orally or in writing at 
the public hearing or in writing 
prior to the hearing by mail 
addressed to David S. McLeod, 
Chairman of the Structural Pest 
Control Committee, P.O. Box 
27647, Raleigh, North Carolina 
27611 . 

CHAPTER 26 - N.C. STRUCTURAL 
PEST CONTROL COMMITTEE 

SUBCHAPTER 26A - ORGANIZATION 

.0001 FUNCTION OF THE BOARD 

(REPEALED) 
.0002 MEMBERS OF COMMITTEE 

(REPEALED) 

SUBCHAPTER 26B - MEETINGS 

.0001 FREQUENCY OF MEETINGS 

(REPEALED) 
.0002 LOCATION OF MEETINGS 

(REPEALED) 
.0003 REGIONAL MEETINGS 

(REPEALED) 

SUBCHAPTER 26C - HEARINGS 

.0001 SUSPENSION AND 

REVOCATION OF OPERATOR'S 
LICENSE (REPEALED) 

.0002 HEARING PROCEEDINGS 
(REPEALED) 

SUBCHAPTER 26D - REGULATION 
ADOPTION 

.0001 AUTHORITY OF COMMITTEE 

(REPEALED) 
.0002 CITATION OF RULES 

(REPEALED) 

Notice is hereby given in 
accordance with G.S. 150B-12 
that the Structural Pest Control 



Division intends to repeal 
regulations cited as 2 NCAC 34 
.0201 and .0202. 

The proposed effective date of 
this action is July 1, 1987. 



Statutory Authority: 
106-65.29. 



G.S, 



The public hearing will be 
conducted at 1:00 p.m. on April 
23, 1987 at Board Room, 
Agriculture Building, 1 W. 
Edenton Street, Raleigh, NC . 

Comment Procedures: Interested 
persons may present statements 
either orally or in writing at 
the public hearing or in writing 
prior to the hearing by mail 
addressed to David S. McLeod, 
Chairman of the Structural Pest 
Control Committee, P.O. Box 
27647, Raleigh, North Carolina 
2761 1 . 

CHAPTER 34 - STRUCTURAL PEST 
CONTROL DIVISION 

SECTION .0200 - STRUCTURAL PEST 
CONTROL COMMITTEE 

.0201 COMMITTEE SEAL 
(REPEALED) 

.0202 DUTIES OF COMMITTEE 
SECRETARY (REPEALED) 

Notice is hereby given in 
accordance with G.S. 150B-12 
that the Structural Pest Control 
Division intends to repeal 
regulations cited as 2 NCAC 34 
.0311 and .0315. 

The proposed effective date of 
this action is July 1, 1987. 



Statutory 
106-65.29. 



Authority: 



G.S, 



The public hearing will be 
conducted at 1:00 n.m. on April 
23, 1987 at Board Room, 
Agriculture Building, 1 W. 
Edenton Street, Raleigh, NC . 

Comment Procedures : Interested 
persons may present statements 
cither orally or in writing at 
the public hearing or in writing 
prior to the hearing by mail 
addressed to David S. McLeod, 
Chairman of the Structural Pest 
Control Committee, P. 0. Box 
27647, Raleigh, North Carolina 
27611 . 

SECTION .0300 - LICENSING AND 
CERTIFICATION 



,0311 



RE-ISSUANCE FEE 
(REPEALED) 



NORTH CAROLINA REGISTER 



768 



.0315 REPLACEMENT OF LOST 
CARDS AND LICENSES 
(REPEALED) 

Notice is hereby given in 
accordance with G.S. 150B-12 
that the Structural Pest Control 
Division intends to amend 
regulations cited as 2 NCAC 34 
.0602 and .0904. 

The proposed effective date of 
this action is July 1, 1987. 



Statutory Authority! 
106-65.29. 



G.S. 



The public hearing will be 
conducted at 1:00 p.m. on April 
23, 1987 at Board Room, 
Agriculture Building, 1 W. 
Edenton Street, Raleigh, NO. 

Comment Procedures: Interested 
persons may present statements 
either orally or in writing at 
the public hearing or in writing 
prior to the hearing by mail 
addressed to David S. McLeod, 
Chairman of the Structural Pest 
Control Committee, P. 0. Box 
27647, Raleigh, North Carolina 
27611 . 

SECTION .0600 - WOOD-DESTROYING 
ORGANISMS AGREEMENTS 

.0602 WOOD-DESTROYING INSECT 
AND OTHER ORGANISM 
REPORTS 

Ca) Any written statement as 
to the presence or absence of 
wood-destroying insects or their 
damage in buildings or 
structures for sale shall be on 
a f o rm( s ) pr e scr ib e d fay t+re 
commi ttee Form SP-100, "North 
Carolina Wood-Destroying Insect 
Information Report." Incomplete 
or inaccurate Wood-Destroying 
insect reports shall not be 
acceptable and the issuance of 
such reports is grounds for 
disciplinary action by the 
committee. No Wood-Destroying 
Insect Reports or 

Wood-Destroying Organism Reports 
shall be issued before an 
inspection of the building or 
structure is made. Each 
Wood-Destroying Insect Report 
issued by a licensee shall be 
kept in the files of said 
licensee and made available, at 
the request of the enforcement 
agency, for inspection. 

SECTION .0900 - DUTIES AND 
RESPONSIBILITIES OF LICENSEE 

.0904 PROHIBITED ACTS 

(g) No certified applicator^ 



licensee or his employees shall 
represent to any property owner 
or his authorized agent or 
occupant of any structure that 
any specific pest is infesting 
said property, structure, or 
surrounding areas thereof, irf 
unless strongly supporting 
ble evidence of such 
station — d oes no t exist s. 



TITLE 10 



HUMAN RESOURCES 



Notice is hereby given in 
accordance with G.S. 150B-12 
that the Medical Care Commission 
intends to amend regulation 
cited as 10 NCAC 3H .0513. 

The proposed effective date of 
this action is October 1, 1987. 



Statutory 
131E-104. 



Authority: 



G.S. 



The public hearing will be 
conducted at 9:30 a.m. on March 
20, 1987 at Division of Facility 
Services, Hearing Room, Room 
201, 701 Barbour Drive, Raleigh, 
N.C. 

Comment Procedures: Written 
comments may be sent to Mr. I. 
0. Wilkerson, Jr., Secretary, 
Medical Care Commission, 701 
Barbour Drive, Raleigh, N.C. 
27603. Comments will be received 
from the date of publication 
until March 19, 1987. 



CHAPTER 3 



FACILITY SERVICES 



SUBCHAPTER 3H - RULES FOR THE 
LICENSING OF NURSING HOMES 

SECTION .0500 - NURSING SERVICES 

.0513 TRAINING 

(a) A licensed facility shall 
provide for all patient or 
resident care employees a 
planned orientation and 
continuing education program 
emphasizing patient or resident 
assessment and planning, 
activities of daily living, 
personal grooming, 
rehabilitative nursing and/or 
restorative care, other patient 
or resident care policies and 
procedures, patients' rights, 
and staff performance 
e.xpectations . Attendance and 
subject matter covered shall be 
documented for each session and 
available for licensure 
inspections . 

(b) The administrator shall 
assure that each employee is 
oriented within the first week 
of employment to the facility's 
philosophy and goals. 

(c) Each employee shall have 



769 



NORTH CAROLINA REGISTER 



specific on-the-job training as 
necessary for the employee to 
properly perform his individual 
job assignment. 

(d) Each nurae aide without 
orie year's experience in a 
nursing home setting who is 
hired on or after (the effective 
date of this rule) to work in a 
facility shall have successfully 
completed a nurse aide training 
program approved by the Division 
of Facility Services (DHR). or 



shall 



enroll 



in 



the 



first 



available approved t raining 

program which is scheduled to 
commence within 90 days of the 



date 



of the 



aide ' s 



eMplovment . the prog ra m may be 
established by the facility or 



by 



organization 



educational institution. The 

training program shall consist 
of at least the following: 
(1) 20 hours of classroo m 

instruction within 90 days 
of employment. At least 10 
hours shall be given before 
the nurse aide is assigned 
direct patient care duties. 



The 



instruction 



include 



the 



shall 



employee ' s 



duties, basic personal care 

skills, restorative care, 

patient safety and rights, 

social and psychological 



aspects 



of 



aging, 



interaction with families, 
importance of activities and 
social services, and death 
and dying. 

(2) 40 hours of supervised 
training. These hours shall 
consist of an appropriately 
supervised work assignment 
and shall begin within the 
first 90 days of employment . 
The 40 hou r s of supervised 
training shall be completed 
within the first 120 days of 
employment . 

(3) Proof of successful 
completion of training shall 
be retained in the facility 
records, and be available 
for inspection. 

Notice is hereby given in 
accordance with G.S. 150B-12 
that the Division of Health 
Services intends to amend 
regulation cited as 10 NCAC 8C 
.1106. 

The proposed effective date of 
this action is July 1, 1987. 



Statutory Authority: 
130A-361 . 



G.S. 



The public hearing will be 
conducted at 1:30 p.m. on March 
18, 1987 at Cooper Memorial 
Health Building, Sixth Floor 



Board Room, 225 N. McDowell 
Street, Raleigh, North Carolina. 

Comment Procedures: Any person 
may request information or 
copies of the proposed rule by 
writing or calling John P. 
Barkley, Agency Legal 
Specialist, Division of Health 
Services, P. 0. Box 2091, 
Raleigh, North Carolina 
27602-2091, (919) 733-3131. 
Written comments on this subject 
may be sent to Mr. Barkley at 
the above address. Written and 
oral (for no more than 10 
minutes) comments on this 
subject may be presented at the 
hearing. Notice should be given 
to Mr. Barkley at least three 
days prior to the hearing if you 
desire to speak. 



CHAPTER 8 



- HEALTH: PERSONAL 
HEALTH 



SUBCHAPTER 8C - NUTRITION AND 
DIETARY SERVICES 

SECTION .1100 - WIC PROGRAM FOOD 
DISTRIBUTION SYSTEM 

.1106 AUTHORIZED WIC VENDORS 
(b) In order to participate in 

the WIC program, the vendor 

shall: 

(16) Maintain a minimum 

inventory of eligible food 
items in the store for 
purchase by WIC Program 
participants. All such 
foods must be within the 
manufacturer's expiration 
date. The following items 
and sizes constitute the 
minimum inventory of 
eligible food items for 
stores classified 1 -4 i 



Food Item: 
Inventory : 
Required : 



Type of 
Quantities 



Milk - Whole fluid: gallon 
and half gallon and 
Skim/lowfat fluid: gallon 
or half gallon - Total of 6 
gallons fluid milk. Nonfat 
dry: quart package or 
Evaporated: 12 oz . can - 
Total of 5 quarts when • 
reconstituted . 

Cheese - 2 types - Total of 
6 pounds . 

Cereals - 4 types (minimum 
box size 9 7 oz . - Total of 
12 boxes. 

Eggs - Grade A, large or 
extra large: white or brown 
- 6 dozen. 



NORTH CAROLINA REGISTER 



770 



Juices - Orange juice must 
be available in 2 types. A 
second flavor must be 
available in 1 type. The 
types are 1 12 oz . frozen, 
46 oz . can, 64 oz. 
container - 6 of each type 
in stock. 

Dried Peas & Beans - 2 types 
- 3 one pound bags. 



Infant Fruit Juice - 2 
juices; 4.2 oz . jars 
jars . 



- 30 



Infant Cereal - 2 cereal 
grains; 8-oz. bo.xes Cone 



must be rice) 



6 boxes . 



Infant Formula - 2 types; 13 
oz . concentrate - 62 cans. 

For store classification 5, 
the following applies; 
Supply within 48 hours of 
verbal request by local WIC 
agency staff any of the 
following products: 
Nutramigen, Portagen, 
Pregestimil, Similac 60/40, 
Similac Plain ( Low-Iron ) , 
Enfamil Plain ( Low-Iron ) , 
SMA Low Iron, Ensure, Ensure 
Plus, Osmolite, Sustacal HC, 
Sustacal, Isocal , Enrich, 
and Enfamil Premature 



Formula . 



All 



vendors 



(classifications 1 through 

5) shall supply milk or soy 

based, 32 oz . ready -to-foed 

or powdered infant formula 

upon request . 

(g) North Carolina's 

procedures for dealing with 

abuse of the WIC program by 

authorized WIC vendors do not 

exclude or replace any criminal 

or civil sanctions or other 

remedies that may be applicable 

under any federal and state law. 

Neither the vendor nor the state 

is under any obligation to renew 

this contract . Nonrenewal of a 

vendor contract is not an 

appealable action. If a 

contract is- not renewed, the 

person may reapply and if 

denied, may appeal the denial. 

TITLE 12 - JUSTICE 

Notice is hereby given in 
accordance with G.S. 150B-12 
that the Private Protective 
Services intends to amend and 
repeal regulations cited as 12 
NCAC 7D .0103, .0104, .0105, and 
.0106, .0108, .0109, 
.0201, .0203, .0301, 
.0503, and .0701, .0702, . 
.0704, .0705, .0706, 
.0802, and .0803, ,0804, . 
.0806, .0807, .0809, .0902. 



The proposed effective date of 
this action is June 1, 1987. 



Statutory Authority: G.S. 74C-2 
74C-3; 74C-5; 74C-8; 74C-9 
74C-10; 74C-11; 74C-12; 74C-13 
74C-15; 74C-16. 

The public hearing will be 
conducted at 12:00 p.m. (NOON) 
on March 20, 1987 at Ramada Inn, 
Highway 64-70, Hickory, N.C. 
28601 . 



Comment Procedures: Any 
interested person may present 
his or her views and comments in 
writing 10 days prior to the 
hearing. Please send all 
information to Mr. Jim Kirk, 
N.C. Private Protective Services 
Board, P.O. Box 29500, Raleigh, 
N.C. Any person may request 
information or copies of the 
proposed rules by calling (919) 
779-161 1 . 

CHAPTER 7 - PRIVATE PROTECTIVE 
SERVICES 

SUBCHAPTER 7D - PRIVATE 

PROTECTION SERVICES 

BOARD 

SECTION .0100 - ORGANIZATION AND 
GENERAL PROVISIONS 



0103 



STANDING COMMITTEES OF 
THE BOARD (REPEALED) 



01 10, 




0404, 


( 


0703, 




0801 , 


(i 


0805, 


( 



.0104 DEFINITION 

In addition to the definitions 
under G.S. Chapter 74C, the 
following definitions shall 
apply throughout this 
Subchapter : 

(1) "Applicant" means any 
person, firm, or corporation 
applying to the Board for a 
license, trainee permit, 
registration or firearms 
trainer certificate. 

(2) "Armed private security 
officer" means an individual 
employed, full time or part 
time, by a contract security 
company or a proprietary 
security organization: 

(a) who at any time wears, 
carries, or possesses a 
firearm in the performance 
of his duties; and 
) whose principal duty 
is that of: 
(i) an armed security 

« j u a 1 ' d > o ffic e r, patrol , trr 

w a t chman, officer or 

patrol ; 
ii) armed armored car 

service guaixli officer; 
ii) a private detective; or 
iv ) an armed courier 

service guard . officer . 



(b 



771 



NORTH CAROLINA REGISTER 



(3) "Board" means the Private 
Protective Services Board 
established by G.S. Chapter 
74C. 

(4) "Branch manager or 
operator" means the 
individual endowed with the 
responsibility and liability 
for a branch office. 

(5) "Branch office" means 

a separate but dependent part 
of a central organization 
engaged in the business of 
providing private protective 
services established for the 
purpose of extending the 
activities of the central 
organization. The 

establishment of a telephone 
number or mailing address in 
the company name constitutes 
prima facie evidence of a 
branch office. 

(6) "Chairman" means the 

the Chairman of the Private 
Protective Services Board. 

(7) "Contract security 
company" means any person, 
firm, association. or 
corporation engaging in a 
private protective services 
business as defined in G.S. 
74C-3 which provides said 
services on a contractual 
basis for a fee or other 
valuable consideration to any 
other person, firm, 
association, or corporation. 

(8) "Direct supervision" 
means personal, face to face 
contact and direction of the 
trainee's activities on a 
frequent and reasonable 
basis . 

(9) "Investigative capacity" 
means any law enforcement 
agency position for which the 
duties include conducting 
investigations and 
interviews, completing 
reports, and testifying in 
courts or administrative 
hearings . 

(10) "Law enforcement officer" 
means a sworn peace officer 
who has the power of arrest, 
and who i-s an employee of the 
United States, any state, or 
any political subdivision of 
a state. 

(11) "Licensee" means any 
person licensed to perform 
private protective services 
in North Carolina in 
accordance with G.S. Chapter 
74C. 

(12) "Proprietary security 
organization" means any 
person, firm, association, 
corporation or department 
thereof : 

(a) which employs any of the 
following: 
(i) watchmen. 



(ii) security guard s or 
officers , 
(iii) patrol personnel, 
( iv ) armoured car personnel, 
or 
(v) couriers, and 
(b) which employs these 

persons regularly and 
exclusively as an employee 
in connection with the 
business affairs of such 
employer . 

(13) "Qualifying agent" 
means the Individual licensee 
who is responsible for the 
private protective services, 
and who is a resident of 
North Carolina. 

(14) "Restored" means 

that an individual is no 
loncrer in need of psychiatric 
care as determined bv a 
physician . 

(15) "Temporary unarmed 
security officer" means one 
who is hired for a period of 
30 days or less within a 
calendar year and who is 
designated as a temporary 
security officer at the start 
of employment . 

.0105 UNIFORMS AND EQUIPMENT 
(a) no holder of a license, 
trainee permit, unarmed security 
g ua r d officer registration, 
armed security guard officer 
registration, or firearms 
trainer certificate while 
engaged in private protective 
services, shall wear or display 
any badge. Insignia, device, 
shield, patch or pattern which 
shall indicate or tend to 
indicate that the individual is 
a sworn law enforcement officer 
or which contains or includes 
the w«rrk word "police" or the 
equivalent thereof, or is 
similar in wording to any law 
enforcement agency in the local 
area of the licensee's 
operations . 

(c) A holder who is required 
to wear a military style uniform 
while in the performance of 
private security services shall 
have : 

( 1 ) affixed over the left 
breast pocket of the uniform 
and on all caps or hats, 
worn by such individual, 
badges or patches, distinct 
in design from those used by 
law enforcement agencies 
within the local area of the 
licensee's operations; or 

(2) affixed over the right 
breast pocket of the uniform 
a metal, plastic, or cloth 
tag not less than three 
inches nor more than five 
inches in length and not 
less than three-fourths inch 



NORTH CAROLINA REGISTER 



772 



nor more than one inch in 
height containing the words 
"Security Guard" or 
"Security Officer" in 
capital letters 

approximately one-half inch 
in height; and 

(3) affixed over the 
"G e eari t y Guard" or 
"Security Officer" tag, a 
metal, plastic or cloth tag 
bearing the name of the 
wearer. The name tag may be 
smaller than the '^SBetJIH^FY 
G UARD" err "Security Officer" 
tag if the same is displayed 
in capital letters 
five-sixteenth inch to 
one-half inch in height. 

(4) the wearing of the 
armed or unarmed Private 



Protect: 


ive 


Services 


card 


clearly 


visible on 


the 


outermost 


garment (■ 


except 


foul weather clothing) 


shall 


satisfy 


the 


requiremen 


ts of 


.0105(c 


)( 1) (2) and 


(3) 



above • 
(d) 
who 

se cur 



All other holders 
perform the duties of a 
■tty yuai J err security 



officer and who are not required 
to wear a military style uniform 
shall have affixed over the 
right or left breast pocket of 
the outermost garment (except 
for rainwear or other foul 
weather clothing) a tag as 
described in (c)(2) of this 
Rule, unless exempted by the 
Administrator . 



.0106 PROHIBITED ACTS 

(4) Includes in any 

advertisement a state 
which implies official s 
authorized certification 
approval other than 
statement: "Licensed by 
Private Protective Serv 
Board of the State of N 
Carolina." Licensees 
must include their lie 
number . 



ment 

tate 

or 

this 

the 
ices 
orth 

may 
enae 



.0108 LAW ENFORCEMENT OFFI 
SPECIAL PROVISIONS 

(a) Law enforcement 
officers may provide secu 
yuarJ officer and pa 
services on an indivi 
employer-employee basis 
any person, firm, associa 
or corporation which is 
engaged in a cont 
security guard officer 
patrol business. 

(b) Law enforcement 
officers, while off duty, 
be employed by a lice 
security guard officer 
patrol business provided 
officer is registered 
the board. 



CERS 



rity 
trol 
dual 
to 
tion 

not 
ract 

and 



may 
nsed 

and 
such 
with 



(c) A law enforcement 
officer employed by a 
proprietary security 
organization at times when an 
officer is not scheduled for 
work with the employing law 
enforcement agency shall not 
be considered as being 
employed regularly and 
exclusively as an employee in 
connection with the business 
affairs of such employer. 

(d) the provisions of 

the Rule are in addition to 
those requirements of 6.S. 
Chapter 74C-16(d). 

.0109 RECORDS 

(a) all records required 

to be maintained by G.S. 
Chapter 74C or 12 N.C.A.C. 7D 
shall be subject to 
inspection by the Board xrr 
■it-s d e signated repre s e ntative 
Administrator or his staff 
upon demand between 8:00 a.m. 
5:00 p.m. Monday through 
Friday . 

(b) All licensees 

having registered employees 
shall submit a copy of their 
quarterly Employment Security 
Commission form NCUI 101-625 
to the Administrator's Office 
at the same time the form is 
submitted to the Employment 
Security Commission. 

(c) All records required 

to be kept by 12 N.C.A.C. 7D 
shall be retained for at 
least three years. 

.0110 RULE-MAKING AND 

ADMINISTRATIVE HEARING 
PROCEDURES 

Ca) The Model Administrative 
Procedures for Rule-Making 
and Hearings, codified as 
Title 22, Subchapters 28 and 
2C of the North Carolina 
Administrative Code, 

effective September 29, 1980, 
as amended February 1, 1986, 
are hereby adopted by 
reference to apply to actions 
of the Private Protective 
Services Board. 

(b) The definitions 

contained in 22 N.C.A.C. 2A 
.0005 are adopted by 
reference and shall apply to 
the Private Protective 
Services with the following 
modifications : 
( 1 ) "Agency" means the 

Private Protective Services 
Board; 

(2) "Agency Addr6s3" means 
Private Protective Services 
Board, Post Office Box 
29500, Raleigh, North 
Carolina 27626-0500; and 

(3) "Agency Head" means 



773 



NORTH CAROLINA REGISTER 



the Chairman of the Private 
Protective Services Board, 
(c) Copies of 22 N.C.A.C. , 
Subchapters 2B and 2C and 22 
N.C.A.C. 2A .0105 may be 
inspected at the agency 
address and may be obtained 
from the Administrative 
Procedures Section of the 
Attorney General's Office, 
Raleigh, North Carolina. 

SECTION .0200 - LICENSES: 
TRAINEE PERMITS 

.0201 APPLICATION FOR 
LICENSES AND 
TRAINEE PERMITS 

(a) Each applicant for 

a license or trainee permit 
shall submit an original and one 
copy of the application to the 
board. The application shall be 
accompanied by: 

( 1 ) one can set of 
classifiable fingerprints on 
an applicant fingerprint 
card; 

(2) one recent head and 
shoulders p ho t o g ra p h 
photoqraph( s ) of the 
applicant of acceptable 
quality for identification, 
one inch by one inch in 
size ; 

(3) statements of the 
result of a local criminal 
history search by the 
city-county identification 
bureau or clerk of superior 
court in each county where 
the applicant has resided 
within the immediate 
preceding 24 §^ months; and 

(4) the applicant's 
non-refundable application 
fee . 

(b) Applications for 
trainee perrtits shall be 
accompanied by a notarized 
statement on a form provided 
by the board and signed by 
the applicant and his 
prospective supervisor 
stating that the trainee 
applicant shall at all times 
work with and under the 
direct supervision of that 
supervisor . 

(c) Private investigator 
trainees applying for a 
license must make available 
for inspection a log of 
experience on a form provided 
by the board. 

(d) Each applicant 

must provide evidence of high 
school graduation either by 
diploma, G.E.D. certificate, 
or other acceptable proof. 

.0203 RENEWAL OR REISSUE 
OF LICENSES AND 
TRAINEE PERMITS 



(a) Each applicant for 
a license or trainee permit 
renewal shall submit an original 
and one copy of a renewal form. 
This form should be submitted to 
the administrator not less than 
30 days prior to expiration of 
the applicant's current license 
or trainee permit and shall be 
accompanied by: 

( 1 ) a recent head and 

shoulders color photograph 
of the applicant of 
acceptable quality for 
identification, one inch by 
one inch in size; 

(2) statements of the 
result of a local criminal 
history search by the 
city-county identification 
bureau or clerk of superior 
court in each county where 
the applicant has resided 
within the immediate 
preceding 12 months; and 

(3) the applicant's 
renewal fee; and 

(4) proof of liability 
insurance as set out in G.S. 
7'<C-10(e) ■ 

SECTION .0300 - SECURITY OFFICER 
AND PATROL: GUARD DOG SERVICE 

.0301 EXPERIENCE REQUIREMENTS 
FOR SECURITY OFFICER 
AND PATROL LICENSE 

(a) In addition to 

the requirements of 12 N.C.A.C. 
7D .0200, applicants for a 
security gt3-!!xti officer and 
patrol license shall: 

(1) establish to the board's 
satisfaction three years 
experience within the past 
five years as a manager, 
supervisor, or administrator 
with a contract security 
company or a proprietary 
security organization 
performing gtraird officer and 
patrol functions; or 

(2) establish to the board's 
satisfaction three years 
experience within the past 
five years as a manager, 
supervisor or administrator 
in security with any 
federal, U.S. Armed Forces, 
state, county, or municipal 
law enforcement agency 
performing gtr&rti officer and 
patrol functions. 

(b) The board may give 

up to two years credit toward 
the experience requirements set 
forth in (a)(1) and (2) of this 
Rule as follows: 

( 1 ) one year of credit for 
a two year Associate Degree 
in Security, Criminal 
Justice or the equivalent 
conferred by an accredited 



NORTH CAROLINA REGISTER 



774 



technical institute, college 
or university; 

(2) one year of credit 

for a Bachelor's Degree in 
Business or Economics or the 
equivalent conferred by an 
accredited college or 
university; or 

(3) two years of credit 

for a Bachelor's Degree in 
Security or Criminal Justice 
or the equivalent conferred 
by an accredited college or 
university . 

SECTION .0400 - PRIVATE 

INVESTIGATOR. 

COUNTERINTELLIGENCE 

.0404 REPORTS 

(a) Private investigators 
shall make and offer to each 
client a written report 
containing the findings and 
complete details of the 
investigation within 30 days or 
sooner after the completion of 
the investigation, a copy of 



which shall be retained by the 
licensee . 

(b) Descriptive reports, 
chronological reports, cover 
letters, and itemized invoices 
to the client shall be 
personally signed by the 
licensee. The licensee shall 
maintain a file copy which shall 
reflect the names of all 
participating employees and a 
description of the work 
performed by each one. These 
documents shall be retained by 
the licensee. 



SECTION .0500 



POLYGRAPH 



be 

be 

of 

and 



.0503 POLYGRAPH EXAMINATION 
REQUIREMENTS 

Polygraph licensees and 
trainees shall comply with the 
following : 

(1) Obtain written consent 
from the individual to 
examined which shall 
signed in the presence 
both the examiner 
examinee.. The consent form 
shall include a statement 
advising the examinee that he 
may terminate the examination 
at any time; 

(2) Each chart shall ba 
ini t ialed or s- igried -arrd dated 
by -H-re s x a w ing g aird kept by 
the examiner. The examiner 
shall label the beginning of 
the first chart with the 
following information; 

(a) name of the examinee, 

(b) date of the 
examination , 

(c) time the examination 
started . 

(d) type of examination, 



(e) location of the 
examination, and 

(f) name of the examiner. 

(3) The examiner shall 

give the examinee a 
reasonable opportunity to 
explain reactions on the 
charts ; 

(4) The e.xaminer shall 

not issue or permit an 
employee of his to issue an 
examination report which is 
misleading, biased, or 
falsified ; 

(5) Each examination report 
shall be a factual, 
impartial, and objective 
account of the pertinent 
information developed during 
the e.xamination and the 
examiner's professional 
conclusion, based on the 
analysis of the charts; 

(5) All questions to 

be considered for chart 
analysis shall be in writing 
and shall be reviewed with 
the examinee prior to any 
testing; 

(7) An examiner shall 

not make a conclusive verbal 
or written examination report 
without having administered 
two or more tests consisting 
of the same question; arrd 

(8) An examiner shall 

not inquire into the sexual 
conduct or preferences of a 
person to whom a polygraph 
examination is being given 
unless pertinent to an 
alleged sex-related crime, 
nor shall an examiner inquire 
into the activities, 
affiliations or beliefs on 
religion, politics or race, 
except where there is 
specific relevancy to an 
invest igat ion . 
C9) Each chart shall 

be signed by the examinee and 
the examiner, and a notation 



at 



the end of the chart 



before 



the 



end 



of 



the 



recording; and 
(10) An examiner shall 

conduct no more than eight 
examinations per day. 



SECTION .0700 - SECURITY 
OFFICER REGISTR.'VTION 
C UN.^VRMED ) 

.0701 APPLICATION FOR 
UNARMED SECURITY 
OFFICER REGISTRATION 
(a) Each ap p lican t -ftrr 

r e gis t i at ion trr h-rs em ploy er 
slTall submit art applica t ion 
for [II . Each employer or his 
designee shall submit and 
sign an application form for 
the registration of each 



775 



NORTH CAROLINA REGISTER 



enployee to the board. This 
form shall be accompanied by: 

( 1 ) one set of 
classifiable fingerprints on 
an applicant fingerprint 
card ; 

(2) two recent head 

and shoulders color 
photographs of the applicant 
of acceptable quality for 
identification, one inch by 
one inch in size; 

(3) statements of the 
result of a local criminal 
history records search by 
the city-county 
identification bureau or 
clerk of superior court in 
each county v;here the 
applicant has resided within 
the immediate preceding ?A 
60 months; and 

(4) the applicant's 
non-refundable registration 
fee . 

(b) Th? employer of 

each applicant for registration 
shall give the applicant a copy 
of the application and shall 
retain a copy of the application 
in the individual's personnel 
file in the employer's office. 

(c) The applicant's 

copy of the application shall 
serve as a temporary 
registration card which shall be 
carried by the applicant when he 
is within the scope of his 
employment and which shall be 
exhibited upon the request of 
any law enforcement officer or 
other authorized representative 
of the board. 

.0702 FEES FOR UNARMED 
SECURITY OFFICER 
REGISTRATION 

(a) Registration fees 
are as follows : 

( 1 ) ten dollars 

($10.00) non-refundable 
initial registration fee; 

(2) ten dollars 

($10.00) annual renewal, or 
reissue fee; and 

(3) seven dollars and 

fifty cents ($7.50) transfer 
fee . 

(b) Fees shall be paid 

in the form of a check or money 
order made payable to the 
Private Protective Services 
Board. 

.0703 MINIMUM STANDARDS 

FOR UNARMED SECURITY 
OFFICER REGISTRATION 
An applicant for 
registration shall: 
( 1 ) be at least 18 

years of age; 
(2) be a citizen of 

the United States or a 
resident alien; 



(3) be of good moral 
character and temperate 
habits. Any of the following 
within the last five years 
shall be prima facie evidence 
that the applicant does not 
have good moral character or 
temperate habits: conviction 
by any local, state, federal, 
or military court of any 
crime involving the illegal 
use, carrying, or possession 
of a firearm; conviction of 
any crime involving the 
illegal use, possession, 
sale, manufacture, 
distribution, or 
transportation of a 
controlled substance, drug, 
narcotic, or alcoholic 
beverage, conviction of a 
crime involving felonious 
assault or an act of 
violence; conviction of a 
crime involving unlawful 
breaking and/or entering, 
burglary, larceny, and 
offense involving moral 
turpitude; or a history of 
addiction to alcohol or a 
narcotic drug; provided that, 
for purposes of (3) of this 
Rule, "conviction" means and 
includes the entry of a plea 
of guilty, plea of no 
contest, or a verdict of 
guilty; 

(4) not have been declared 

by any court of competent 
jurisdiction incompetent by 
reason of mental disease or 
defect; or not have 
voluntarily committed himself 
or herself to an institution 
for treatment of mental 
disease or defect by a 
district court judge. When 
an individual has been 
treated and found to have 
been restored by a 
psychiatrist, the board will 
consider this evidence and 
determine whether the 
applicant meets the 
requirements of this 
paragraph; and 

(5) not have had a 
revocation of a registration. 

.0704 INVESTIGATION FOR 
UN.ARMED SECURITY 
OFFICER REGISTRATION 

(a) After the administrator 
receives a complete application 
for registration, the 
administrator may cause to be 
made such further investigation 
of the applicant as deemed 
necessary . 

(b) Any denial of an 
applicant for registration by 
the administrator shall be 
subject to review by the board. 



NORTH CAROLINA REGISTER 



775 



.0705 UNARMED SECURITY 

OFFICER REGISTRATION 
IDENTIFICATION CARDS 

(a) The registration 
identification card shall be 
carried by the registrant when 
performing the duties of a 
private protective services 
employee . 

(b) The registration 
identification card shall be 
exhibited upon the request of 
any law enforcement officer or 
any other authorized 
representative of the board. 

(c) Registration 
identification card holders 
shall immediately notify the 
board upon receipt of any 
information relating to the 
holder's eligibility to continue 
holding such a card. 

(d) The ijua^ ' d officer 
transfer form and fee shall be 
submitted to the board by the 
employer within 10 days of the 
beginning of employment. 

(e) Upon revocation 

or suspension by the board, a 
holder shall return the 
registration identification card 
to the ad.Tiinistrator within 10 
days of the date of the 
revocation or suspension. 

.0705 RENEWAL OR REISSUE 
OF UNARMED SECURITY 
OFFICER REGISTRATION 

(a) Each applicant for 
renewal of a registration 
identification card or his 
employer, shall complete a form 
provided by the board. This form 
should be submitted not less 
than 30 days prior to the 
expiration of the applicant's 
current registration and shall 
be accompanied by: 

( 1 ) two recent head 

and shoulders color 
photographs of the applicant 
of acceptable quality for 
identification, one inch by 
one inch in size; 

(2) statement of the 

result of a local criminal 
history . records search by 
the city-county 

identification bureau or 
clerk of superior court in 
each county where the 
applicant has resided within 
the immediate preceding 12 
months; and 

(3) the applicant's renewal 
fee . 

(b) Each applicant for 
reissue of a registration 
identification card shall 
complete, and ott his employer 
shall i-o ii i p le t e s ign a form 
provided by the board. This 
form shall be submitted to the 
board and accompanied by: 



( 1 ) two 
and 

photogr 
of ace 
identif 
one inc 

(2) the 
fee . 

( c ) The e 
appl icant 
renewal or 
thi applic 
appl icat ion 
a record 
renewal or 
retain a co 
in the in 
file in the 



recent head 

shoulders color 
aphs of the applicant 
eptable quality for 
ication, one inch by 
h in size; 
applicant's renewal 

nployer of each 

for a registration 

reissue shall give 

ant a copy of the 

which will serve as 

of application for 

reissue and shall 

py of the application 

dividual 's personnel 

employer's office. 



SECTION .0800 - SECURITY 

OFFICER REGISTRATION 

(ARMED) 

.0801 APPLICATION FOR 
ARMED SECURITY 
OFFICER REGISTRATION 
(a) Each applican t -f^rc 
registi. a t i o i ' i or h-irs e m p loy e r 
sliall submi t «n ap p lication fuim 



Each 


employer 


or 


h 


is desi 


cmee 


shall 


submit 


an 


d 


siqn 


an 


appl ication 


form 




for 


the 


regist 


:ration o 


f eac 


h 


emoloveo to 



the board. This form shall be 
accompanied by; 

( 1 ) one set of 
classifiable fingerprints on 
an applicant fingerprint 
card ; 

(2) two recent head 

and shoulders color 
photographs of the applicant 
of acceptable quality for 
identification, one inch by 
one inch in size; 

(3) statements of the 
result of a local criminal 
history records search by 
the city-county 
identification bureau or 
clerk of superior court in 
each county where the 
applicant has resided within 
the immediate preceding 24 
months ; arrd 

C4) the applicant's 

non-refundable registration 
fee ; and 

(5) a statement signed 

by a certified trainer that 

the applicant has 

successfullv completed the 
training requirements of 12 
N.C.A.C. 7D .0807. 

(b) The employer of each 
applicant for registration shall 
give the applicant a copy of the 
application and shall retain a 
copy of the application in the 
individual's personnel file in 
the employer's office. 

(c) The applicant's 

copy of the application shall 
serve as a temporary 



777 



NORTH CAROLINA REGISTER 



registration card which shall be 
carried by the applicant when he 
is within the scope of his 
employment and which shall be 
exhibited upon the request of 
any la»/ enforcement officer or 
other authorized representative 
of the board. 

(d ) Tire a pp lication 

s- ]Tall ire acco m pani e d by a 
ata te m e nt aiijned by a c e i tif l e d 
trainer t+re applican t bers 
sm,c e ssf ully compl ete d t+re 
t raining r e cjuii e m e n t s «rf +2 
N.C.A.C. 9^ .0007. Applications 

submitted without firearms 

certificates shall not serve as 
temporary registration cards 
unless the contract security 
company or proprietary security 
organization has obtained prior 
approval from the administrator 
and provides satisfactory proof 
that the applicant has received 
prior firearms training. 

(e) The provisions of (a), 
(b), and (c) of this Rule shall 
also apply to any employee whose 
employment is terminated within 
30 days of employment . 

.0802 FEES FOR ARMED 

SECURITY OFFICER 
REGISTRATION 

(a) Registration fees 
are as follows : 

( 1 ) seventeen dollars 

and fifty cents ($17.50) 
non-refundable initial 
registration fee; and 

(2) seventeen dollars 

and fifty cents ($17.50) 
annual renewal, or reissue 
fee . 

(b) Fees shall be 

paid in the form of a check or 
money order made payable to the 
Private Protective Services 
Board . 

.0803 MINIMUM STANDARDS 
FOR ARMED SECURITY 
OFFICER REGISTRATION 
Applicants for an armed 
security guard officer 
registration shall meet all the 
requirements, of 12 N.C.A.C. 7D 
.0703. 

.0804 INVESTIGATION FOR 
ARMED SECURITY 
OFFICER REGISTRATION 

(a) After the administrator 
receives a complete application 
for registration, the 
administrator may cause to be 
made such further investigation 
of the applicant as deemed 
necessary . 

(b) Any denial of an 
applicant for registration by 
the administrator shall be 
subject to review by the board. 



.0805 ARMED SECURITY 

OFFICER REGISTRATION 
IDENTIFICATION CARDS 

(a) The provisions of 

12 N.C.A.C. 7D .0705 are hereby 
made to apply to armed security 
cjua r ds . officers . 

(b) Upon termination 

of employment of an armed 
security guard, officer , the 
employer shall return the 
employee's registration card to 
the board within 15 days of the 
employee's termination. 

.0806 RENEWAL OF ARMED 
SECURITY OFFICER 
REGISTRATION 

(a) Each applicant for 
renewal of a registration 
identification card tyr hirs 
em ploy e r shall complete and his 
employer shall sign a form 
provided by the board. This 
form shall be submitted not more 
than 90 days nor less than 30 
days prior to expiration of the 
applicant's current registration 
and shall be accompanied by: 

( 1 ) two recent head 

and shoulders color 
photographs of the applicant 
of acceptable quality for 
identification, one inch by 
one inch in size; 

(2) statements of the 
result of a local criminal 
history records search by 
the city-county 
identification bureau or 
clerk of superior court in 
each county where the 
applicant has resided within 
the immediate preceding 12 
months; and 

(3) the applicant's 
renewal fee . 

(b) The employer of each 
applicant for a registration 
renewal shall give the applicant 
a copy of the application which 
will serve as a record of 
application for renewal and 
shall retain a copy of the 
application in the individual's 
personnel file in the e.mployer's 
office . 

(c) Applications for 
renewal shall be accompanied by 
a statement signed by a 
certified trainer that the 
applicant has successfully 
completed the training 
requirements of 12 N.C.A.C. 7D 
.0807. 

.0807 TRAINING REQUIREMENTS 
FOR ARMED SECURITY 
OFFICER 
(a) Applicants for an 
armed security g uard officer 
registration shall complete a 
basic training course for armed 
security g uards officer which 



NORTH CAROLINA REGISTER 



778 



consists of a minimum of four 
hours of classroom instruction 
including i 

(1) legal limitations 

on the use of handguns and 
on the powers and authority 
of an armed security guards 
officer ; 

(2) familiarity with rules 
and regulations relating to 
armed security g uai. ds 
officer ; 

(3) range firing 
procedures, handgun safety, 
and maintenance; and 

(4) Any other topics 

of armed security guard 
officer training which the 
board and the Attorney 
General deem necessary. 

(b) Applicants shall 

attain a 70 percent score on 
firearms course approved by the 
board and the Attorney General, 
a copy of which is on file in 
the administrator's office. 

(c) All armed security 

c)uai. d « > officer training required 
by 12 N.C.A.C. 7D shall be 
administered by a certified 
trainer and shall be 
successfully completed no more 
than 90 days prior to the date 
of issuance of the armed 
security g uard officer 
registration . 

.0809 AUTHORIZED FIREARMS 

Armed security guards 
officers are authorized, while 
in the performance of official 
duties or traveling directly to 
and from work, to carry a 
standard .38 caliber, .32 
caliber or .357 caliber revolver 
or any standard 12 guage 
shotgun . 

SECTION .0900 - FIREARMS 
TRAINER CERTIFICATE 

.0902 APPLICATION FOR 
FIREARMS TRAINER 
CERTIFICATE 
Each applicant for 
a firearms trainer certificater 
shall submit- an original and one 
copy of the application to the 
board. The application shall be 
accompanied by i 
( 1 ) one set of 

classifiable fingerprints on 
an applicant fingerprint 
card ; 

(2) one recent head and 
shoulders color photograph of 
the applicant of acceptable 
quality for identification, 
one inch by one inch in size; 

(3) statements of the 

result of a local criminal 
history records search by the 
city-county identification 
bureau or clerk of superior 



court in each county where 
the applicant has resided 
within the immediate 
preceding 24 60 months; 

(4) the applicant's 
non-refundable application 
fee; and 

(5) a certificate of 
successful conpletion of the 
training required by 12 
N.C.A.C. 7D .0901(3) and (4). 
This training shall have been 
completed within 60 days of 
the submission of the 
applicat ion . 

TITLE 16 - PUBLIC EDUCATION 

Notice is hereby given in 
accordance with G.S. 150B-12 
that the State Board of 
Education intends to amend 
regulations cited as 16 NCAC 6C 
.0101 and .0401-. 0404. 

The proposed effective date of 
this action is July 1, 1987. 

Statutory Authority: N.C. 

Constitution, Article IX, Sec. 

5; G.S. 115C-12(8); 115C-272; 

115C-285; 115C-302; 115C-316; 
115C-336; 115C-408. 

The public hearing will be 
conducted at 9:30 a.m. on March 
18, 1987 at State Board Room, 
Third Floor, Education Building, 
1 I o W. Edenton Street, Raleigh, 
NC. 

Comment Procedures : Any 
interested person may present 
his/her views and comments by 
oral presentation at the hearing 
or by submitting a written 
statement. Persons wishing to 
make oral presentations should 
contact: Harry E. Wilson, Legal 
Specialist, Department of Public 
Instruction, 116 W. Edenton 
Street, Raleigh, NC 27611-1712, 
(919) 733-3813 by March 18, 
1987. The hearing record will 
remain open for v;ritten comments 
for 30 days from March 18, 1987 
through April 17, 1987. Written 
comments must be sent to the 
Legal Specialist at the address 
specified above by April 17, 
1987 and must state the rule or 
rules to which the comments are 
addressed . 

CHAPTER 6 - ELEMENTARY AND 
SECONDARY EDUCATION 



SUBCHAPTER 6C 

SECTION .0100 

PROVISIONS 



PERSONNEL 
GENERAL 



.0101 DEFINITIONS 

(2) "Instructional personnel" 



779 



NORTH CAROLINA REGISTER 



means all teachers as defined 
by G.S. 115C-325, with the 
exception of supervisors j. 
and non-teaching principals, 
assistant principals, social, 

workers , counselors and 

psychologists . The term 
includes principals j_ or 
assistant principals , or 
counselors who teach any part 
of the day, librarians and 
instructional aides, except 
that: 

(a) aides are not included 
for the purpose of applying 
Rule .0403 of this 
Subchapter; and 

(b) aides are not included 
for the purpose of applying 
Rule .0301 of this 
Subchapter . 

SECTION .0400 - LEAVE 

.0401 VACATION LEAVE 

(a) All Full-time or part-time 
permanent public school 
employees who are working or on 
paid leave for at least one-half 
of the calendar days in a month 
earn vacation leave, based on 
length of aggregate state 
service in North Carolina. 

(j) Instructional personnel 
may not take vacation leave on 
days when students are scheduled 
to be in attendance. These 
persons may take vacation leave 
instead of sick leave on days 
when students are not scheduled 
to attend. LEAs may designate 
specific scheduled workdays for 
required attendance as long as 
employees have opportunity to 
take trp \ro +0 vaca t i o n leav e 
daya, eai ' n e d irt t+tir fiscal annual 
leave earned during the school 
year. Employees may charge 
leave taken only to scheduled 
teacher workdays and the ten 
vacation leave days scheduled in 
the school calendar. 

(k) Other employees may take 
vacation leave instead of sick 
leave. These employees must 
have an opportunity to take rxp 
\ro +0 vacat ion l e av e days e arn e d 
in t li e fiscal annual leave 
earned in the school year. 

.0402 SICK LEAVE 

(e) LEAs may advance sick 
leave not to exceed the amount 
which would be earned within the 
cal e ndar school year. 

.0403 SUBSTITUTES 

(e) 
(2) Unless required to be 
otherwise, a substitute for 
the regular teacher is paid 
from the same source of 
funds as the regular teacher 
is paid. D e duc t ions f r o m 



t+re r e gula r t eaclier' s salary 
ftrr •ttte p^ry o-f a aubst iluL e 
Ts a-t -fc+re slior t — teiw i at e 
for tlie f irs^r five days and 
Ts a+ "t+re long — term rat e 
b e ginnin g ort t+te sixtl^ 
cons e cut iv e day trf absenc e . 

■(-34- Glior t — t e r m substi t u te s 
are pa id ar a rate wW icn trie 
SB£ d e t e rmines annually , 
witl ' iin funds available ftrr 
tlia t pui pcis e . 

-(-4->- Long — te rm substi t u t es are 
paid ■the daily i at e trf a 
b e ginning teach e r ' s sala i y , 
r o unded t-o the near e st 
d o lla r . 

(f) Absences not covered in 
Rule .0404 require the 
appropriate amount of substitute 
teacher pay to be deducted from 
the regular teacher's salary. 
These absences include extended 
sick leave as e.xplained in 
paragraph (q) of this Rule, 
personal leave and in-state 
meetings of no longer than three 
days or out-of-state meetings of 
no longer than five days, and 
not to exceed a total of 10 days 
within the school year, for 
professional responsibilities 
and attendance at professional 
meetings. The superintendent 
must approve these absences. 
The time limitations of this 
Rule do not apply to a person 
who is the local or district 
president or president-elect or 
a state or national officer of 
an educational professional 
organization, or to a person 
selected as National Teacher of 
the Year from this state. 

(g) A teacher may be absent 
due to personal illness for up 
to 20 teaching days in excess of 



accumulated sick leave, 



After 



the 20 day period, the LEA shall 
place the employee on leave of 
absence without pay for up to 13 



calendar 



months . 



The 



superintendent may require a 
doctor's certificate or other 
acceptable proof of the reason 
for the absence . 



.0404 LEAVE WITH PAY 
The LEA will not malce 
deductions from public school 
employees' salaries in the 
following cases ; 

(10) A te ach er -rs absmi t dtre 
t^ p e rsonal illinuss ftrr trp 
■tt5 && te aching dars irt 
e .x ee ss trf a cc umulated sick 
l e av e . Aft e r th« 2^ day 
poi iod , -Ht* tEA shall plac e 
t+re e mploy ee rm l e av e trf 
absence w i t hout pay ftrr op 
to -1-S calendar moii t l ' is . The' 
sup e r iiileiiden t may require a 



NORTH CAROLINA REGISTER 



780 



o t h e r ' strcrrp-t 

■tire r e aso n -foT -Hre 

TITLE 21 - LICENSING BOARDS 

Notice is hereby given in 
accordance with G.S. 150B-12 
that the Board of Certified 
Public Accountant Examiners 
intends to adopt regulation 
cited as 21 NCAC SF .0504. 

The proposed effective date of 
this action is June 1, 1987. 



Statutory 
93-12(5) . 



Authority : 



G.S. 



The public hearing will be 
conducted at 9:00 a.m. on April 
10, 1937 at N.C. State Board of 
CPA Examiners. 1101 Oberlin 
Road, Suite 104, Raleigh, North 
Carolina 27605. 

Comment Procedures: Any person 
interested in this rule may 
present written or oral comments 
relevant to the action proposed 
at the public rule-making 
hearing. Anyone planning to 
present comments at the hearing 
should notify the E.xecutive 
Director at the Board offices by 
12:00 noon, April 7. 1987. 
Written statements not presented 



at the public hearing should be 
delivered to the Board offices 
not later than 8:30 a.m.. May 
12, 1987. 



CHAPTER a 



CPA EXAMINERS 



SUBCHAPTER 8F - REQUIREMENTS FOR 
CERTIFIED PUBLIC ACCOUNTANT 
EXAMINATION AND 
CERTIFICATE APPLICANTS 

SECTION .0500 - APPLICATIONS 
FOR CERTIFICATES 

.0504 ACCOL'NTANCY LAW 

COLT^SE REQUIREMENT 

Effective January 1, 1989, all 
applicants for certification 
shall complete an eight-hour 
course or pass an approved 
open-book examination on the 
North Carolina Accountancy Laws 
and Rules (including the Code of 
Ethics contained therein) within 
one year prior to application. 
Such course or e.xamination is to 
be the same as approved for CPE 
credit pursuant to 21 NCAC 8G 
.0408. Such credit may be 
reported as CPE credit earned 
during the first calendar year 
of certification of the 
applicant and thus counted 
toward the applicant's annual 
CPE requirement . 



781 



NORTH CAROLINA REGISTER 



FINAL RULES 

When the text of any adopted 
rule differs from the text of 
that rule as proposed, upon 
request from the adopting 
agency, the text of the adopted 
rule will be published in this 
section . 

When the text of any adopted 
rule is identical to the text of 
that as proposed, adoption of 
the rule will be noted in the 
"List of Rules Affected" and the 
text of the adopted rule will 
not be republished. 

Adopted rules filed by the 
Departments of Correction, 
Revenue and Transportation are 
published in this section. 
These departments are not 
subject to the provisions of 
G.S. 150B, Article 2 requiring 
publication of proposed rules. 

TITLE 5 - DEPARTMENT OF 
CORRECTION 

CHAPTER 2 - DIVISION OF 
PRISONS 

SUBCHAPTER 2F - CUSTODY AND 
SECURITY 

SECTION .2200 - JAIL FACILITY 
HOUSING 

.2201 GENERAL 

The Department of 
Correction may utilize jails and 
local confinement facilities for 
tlie custody and care of selected 
inmates committed to the custody 
of the department. Hereinafter, 
the term "jail" shall be 
construed to include local 
confinement facilities. The 
option of using jail facilities 
to house inmates may be 
exercised under the following 
conditions ; 

( 1 ) To protect selected 
inmates from potential harm 
by other -inmates ; 

(2) To enable work release 
placement for selected 
inmates; 

(3) To provide inmate labor 
for public work projects; and 

(4) For other purposes at 

the discretion of the 
Secretary of Correction. 

History Note: Statutory 
Authority G.S. 148-11 ; 
148-32. 1 ; 
Eff. March 1, 1987. 

.2202 REQUIREMENTS 
When inmates in the 



custody of the department are to 
be housed at jail facilities, 
the following requirements must 
be met •■ 
( 1 ) A written jail contract 
will be made with the sheriff 
or administrator of the local 
confinement facility for each 
inmate leaving the custody of 
the department for housing in 
a jail facility. The Area 
Adm in is t rat or/ Inst it ut ion 
Head where the inmate was 
housed is designated by the 
secretary to serve as the 
approving authority for jail 
contracts . 

(2) The jail facility 

must approximate conditions 
of confinement available to 
the inmates if the inmate 
were to be housed in a 
Department of Correction 
facility. Conditions of 
confinement will 'include 
custody, housing conditions, 
medical services, and program 
opportunities, and are 
further specified in the 
contract and in Rule 
this Section. 

(3) A Department of 
Correction facility in 
same geographic area as 
jail facility will 
designated as 
administrative support unit 
and will serve as the liason 
between the jail facility and 
the department . 

(4) The jail facility 
will have a copy of the 

"Operational 

for Use in Jail 

Housing for 

of Correction 



.2204 of 



the 

the 

be 

the 



manual 
Guidelines 
Facility 
Department 
Inmates . " 



History Note: Statutory 
Authority G.S. 148-1 1 ; 
148-32. 1 ; 
Eff. March 1, 1987. 

.2203 PROCEDURES 
The following procedure 
shall be followed in 
transferring an inmate committed 
to the custody of the department 
to a jail facility: 
(1) The need for jail 

housing will be documented on 
Form DC-121 by Department of 
Correction staff where the 
inmate is currently assigned. 
Supporting information will 
be gathered to justify the 
housing request. Such 
information may include: 
(a) Reports or evidence 

showing the threat of harm 
to an inmate if the inmate 
were to remain in a 
Department of Correction 
facility; 



NORTH CAROLINA REGISTER 



782 



(b) Supporting information 
showing verified work 
release employment available 
to the inmate if the inmate 
were to be housed in the 
jail facility; and 

(c) Other information as 
required to justify 
assignment to the jail 
facility . 

(2) Following documentation, 
the inmate will be assigned 
to an appropriate Department 
of Correction facility in the 
same geographic area as the 
proposed jail facility. 
Coordination of out-of-area 
transfers when necessary will 
follow established transfer 
procedures . 

(3) Once assigned, unit or 
other designated staff will 
prepare a jail contract and 
forward the proposed contract 
with supporting documentation 
to the Area Administrator/ 
Institution Head for review 
and approval . 

(4) Area or institution 
staff will request jail 
facility housing by 
forwarding the jail contract 
to the sheriff or local 
facility administrator. 
After the contract is 
approved by the sheriff or 
local facility administrator, 
the Area Administrator/ 
Institution Head will 
determine if the requirements 
in Rule 2F .2202 have been 
met before the inmate is 
assigned to the jail 
facility . 

(5) Following final approval 
for jail facility housing, 
the inmate will be 
administratively assigned to 
the Department of Correction 
facility designated as the 
administrative support unit 
for the jail. Department of 
Correction staff will 
transport the inmate to the 
jail facility. 

History Not&: Statiitory 
Authority G.S. 148-1 1 ; 
148-32.1 ; 
Eff. March 1, 1987. 

.2204 CONDITIONS OF 
CONFINEMENT 

A jail facility housing a 
Department of Correction inmate 
will be required to approximate 
the conditions of confinement 
available to the inmate if the 
inmate were to be housed in a 
Department of Correction 
facility . 

(a) Custody. 
( 1 ) Unless otherwise 



authorized, only minimum 
custody inmates can be 
considered for housing in 
jail facilities. 

(2) The local jail facility 
must provide the level of 
supervision required by the 
inmate's approved custody 
level as stated in Section 
2F .0600 and in the 
"Operational Guidelines for 
Jail Facility Housing." 

(3) Approval for promotion 

of an inmate transferred to 
a local confinement facility 
pursuant to this policy to 
higher levels of minimum 
custody will be in 
accordance with established 
review procedures as stated 
in Section 2F .0600. 
Promotions remain at the 
discretion of the Area 
Administrator/Inst itut ion 
Head and should be conducted 
in accordance with the 
following review process: 

(A) Jail administrators may 
request consideration for 
a change in custody level 
to the superintendent of 
the designated 
administrative support 
f ac ility ; 

(B) The superintendent 

of the administrative 
support facility will 
document the request for 
promotion on Form DC-121R, 
make a recommendation, and 
forward the request to the 
Area Administrator/ 
Institution Head for final 
review and approval; and 

(C) The action of the 
approving authority will 
be documented on Form 
DC-121R and communicated 
in writing by the 
superintendent of the 
administrative support 
facility to the sheriff or 
local facility 
administrator . 

Cb) Program Participation. 

(1) Participation in any 
program activity by an 
inmate transferred to a 
local confinement facility 
pursuant to this policy, 
such as work release, study 
release, community volunteer 
leaves, home leaves, or any 
other program which will 
extend the limits of 
confinement beyond the 
boundaries and supervision 
of the jail will require 
prior approval by Division 
of Prisons approving 
authorities . 

(2) Approval for program 
participation which e.xtends 
the limits of confinement 



783 



NORTH CAROLINA REGISTER 



for an inmate transferred to 
a local confinement facility 
pursuant to this policy will 
follow the review procedure 
outlined in Rule 2F 
.2204(a)(3)(A) in 

conjunction with policy 
requirements for each 
program being considered. 
(3) No inmate transferred to 
a local confinement facility 
pursuant to this policy may 
participate in a program 
activity which extends the 
limits of confinement 
without prior written 
approval from Division of 
Prisons approving 

authorities . 

(c ) Medical . 

(1) An inmate transferred 

to a local confinement 
facility pursuant to this 
policy who requires 
emergency medical treatment 
will be transported 
immediately by jail 
authorities or emergency 
medical personnel to the 
nearest hospital for 
treatment. Follow-up 

notification will be 
provided by jail authorities 
to the superintendent of the 
administrative support 
facility who wills 

(A) Document the 
requirement for emergency 
medical treatment; 

(B) Arrange for 
post-emergency care and 
transfer to a Department 
of Correction medical 
facility when necessary; 
and 

(C) Receive and process 
bills incurred as a result 
of the emergency medical 
treatment . 

(2) An inmate transferred 

to a local confinement 
facility pursuant to this 
policy who requires 
non-emergency medical 
treatment will be referred 
by jail authorities to the 
superintendent of the 
administrative support 
facility who will schedule 
necessary treatment through 
Department of Correction 
medical resources. 

(d) Inmate Conduct. 

(1) An inmate transferred 

to a local confinement 
facility pursuant to this 
policy is required to abide 
by the rules and regulations 
established by the officials 
governing the operation of 
the jail as well as rules 
and regulations established 
by the Division of Prisons, 
codified at 5 NCAC 2B .0300. 



(2) Violation* of these 
rules by an inmate 
transferred to a local 
confinement facility 
pursuant to this policy 
shall be reported by jail 
officials to the 
superintendent of the 
designated support facility 
on Form DC-138B, Statement 
By Witness, summarizing the 
misconduct . 

(3) The superintendent will 
process disciplinary actions 
against an Inmate 
transferred to a local 
confinement facility 
pursuant to this policy in 
the same manner as is done 
for an inmate housed in a 
Department of Correction 
facility to include; 

(A) Designating an 
investigating officer to 
investigate the alleged 
misconduct ; 

(B) Determining if formal 
disciplinary action is 
required; 

(C) Determining if a change 
in the inmate's status, 
including a return to the 
custody of the Division of 
Prisons, is warranted 
pending a hearing on the 
matter; and 

(D) Other procedures, as 
required in Rule 2B .0200. 

(e) Sentence Reduction Credits. 

(1) An inmate transferred 

to a local confinement 
facility pursuant to this 
policy is eligible for all 
sentence reduction credits 
and awards available to an 
inmate housed in a 
Department of Correction 
facility . 

(2) Gain time and other 
credits will be equivalent 
to those given to inmates 
housed in Department of 
Correction facilities who 
are performing similar 
duties or are participating 
in similar programs. 

(3) Sentence reduction 
credits will be processed by 
the superintendent of the 
administrative support 
facility following receipt 
of Form DC-455. Sentence 
Reduction Credits/Awards, 
from jail officials, in 
accordance with Section 2B 
.0100. 

History Note; Statutory 
Authority G.S. 148-1 1 ; 
148-32. 1 ; 
Eff . March 1 , 1987. 

.2205 OTHER REQUIREMENTS 
(a) The superintendent of 



NORTH CAROLINA REGISTER 



784 



tho administrative support 
facility will i-equire Department 
of Correction staff to conduct 
periodic reviews of all jail 
inmates to evaluate progress and 
program participation and to 
respond to requests for 
information from the Parole 
Commission . 
(b) Jail Contract Terms. 

(1) Department of Correction. 
Division of Prisons staff 
will adhere to the terms of 
the jail contract. 

(2) Jail contracts may be 
terminated at any time by 
the sheriff or by Division 
of Prisons approving 
authorities . 

History Note: Statutory 
Authority G .S . 1-^8-1 1 ; 
148-32. 1 ; 
Eff. March 1, 1987. 

TITLE 17 - DEPARTMENT OF 

REVENUE 

CHAPTER 6 - INDIVIDUAL INCOME 
TAX 

SUBCHAPTER 6B - INDIVIDUAL 
INCOME TAX 

SECTION .3800 - MISCELLANEOUS 
RULES 

.3802 DEDUCTIONS 

(i) There must be a business 
connection before a payee or 
endorser of a note may claim a 
loss in case of default . The 
debt must be legal and must 
exist in fact. The liability of 
the individual claiming the loss 
must be one that can be enforced 
in the courts. In the case of a 
payee of a note, the note must 
have been in connection with a 
transaction from which gain was 
expected. If a note bears 
interest, which is payable to 
the payee of the note, the note 
is usually considered to have 
been issued for business 
purposes. In the case of a loss 
resulting from an endorser 
having to pay the obligation, 
the endorser must have stood to 
gain either directly or 
indirectly from the transaction. 
The endorsement for a member of 
the endorser's family, for a 
friend, or for any other person 
merely as an accommodation is 
not considered a transaction 
entered into for profit . On the 
other hand, an endorsement in an 
attempt to protect one's 
investment , such as an 
endorsement of a corporation 
note by a stockholder of the 
corporation, might be construed 
to have a business connection. 



and a loss resulting from such 
endorsement is usually 
deductible. Even the 

endorsement of an employee's 
note in an effort to retain the 
services of the employee can in 
some cases be construed to have 
a business connection for the 
purpose of determining whether a 
loss from the endorsement is 
deductible. In all cases in 
which a loss for an endorsement 
of a note is claimed the 
endorser must be able to prove a 
definite business connection. 

The time when a loss 
from a note or note endorsement 
may be claimed as a deduction is 
determined by whether the 
individual is on a cash or an 
accrual basis. A cash basis 
taxpayer may claim an allowable 
loss for a note endorsement at 
the time payment is made by him 
and not at an earlier date when 
it is determined that there will 
be a loss. If a cash basis 
taxpayer, who has endorsed a 
note, gives his own note in 
payment of his liability as an 
endorser, he cannot deduct the 
loss until he pays his note. In 
the case of an endorsement of a 
note by an accrual basis 
taxpayer, the loss may be 
claimed at the time the amount 
of the loss may be determined 
with reasonable accuracy. 

The payee of a note on which 
the maker has defaulted may 
claim a loss at the time the 
amount of the loss may be 
determined with reasonable 
accuracy, provided the amount 
claimed has previously been 
included in income or provided 
the transaction upon which the 
note was based was in connection 
with a trade or business or in 
connection with a business 
transaction from which gain was 
e.xpected . 

Effective for tax years 
beginning after 1985, the 
reserve method for computing and 
deducting business bad debts is 
not allowable. Only those 
business bad debts which became 
worthless during the taxable 
year are deductible. In 
determining the worthlessness of 
debts, and the amount to be 
included in income because of 
the balance in any reserve for 
bad debts as of January 1, 1987, 
federal rules and regulations in 
effect for the taxable year will 
be followed to the extent that 
they are not contrary to the 
context and intent of state law. 

History Note: Statutory 
Authority G.S. 105-147(1); 
105-147(2); 105-147(7); 



785 



NORTH CAROLINA REGISTER 



105-147(9)a; 105-147(10); 
105-147(24); 105-147(28); 
105-148(1); 105-148(2); 
105-148(8); 105-262; 
Eff. February 1, 1976; 
Amended Eff. March 1,1987; 
August 1, 1986; June 1, 1982; 
April 12, 1981 . 



CHAPTER 7 



- SALES AND USE 
TAX 



SUBCHAPTER 7B - STATE SALES 
AND USE TAX 

SECTION .2800 - FLORISTS i 
NURSERYMEN: GREENHOUSE 
OPERATORS AND FARMERS 

.2801 IN GENERAL 

(b) Retail sales of flowers, 
potted plants, shrubbery and 
similar nursery stock and retail 
sales of fruits, vegetables and 
other farm products are subject 
to the three percent sales or 
use tax unless the product in 
question is a product of the 
farm and is sold in its original 
state by the producer of the 
product who is not primarily a 
retail merchant at the location 
where the product is sold. 

(c) For the pilrpose of 

the exemption afforded by G.S. 
105-164.13(4.2), nurserymen and 
greenhouse operators are 
considered to be farmers. 
Nursery stock which is not sold 
during the season in which it 
was purchased by the nurserymen, 
greenhouse operators and other 
farmers but is retained until 
the next season and growth is 
added thereto by virtue of such 
retention is considered to be a 
product of the farm and is 
exempt from sales and use taxes 
when sold by such nurserymen, 
greenhouse operators or farmers 
who are not selling primarily as 
retail merchants. 

(d) Nurserymen, greenhouse 
operators and other types of 
farmers that make retail sales 
of farm products that they have 
produced which are in their 
original state are not liable 
for collecting and remitting 
sales tax on these sales unless 
they are selling primarily in 
their capacity as retail 
merchants. Such vendors are 
selling primarily as producers 
when the total dollar sales 
volume of their produced farm 
products in the original state 
regularly exceeds fifty percent 
of the total dollar sales volume 
of their purchased products and 
their produced products. Such 
vendors are selling primarily in 
their capacity as retail 
merchants when their total 



dollar sales volume of purchased 
products regularly exceeds fifty 
percent of the total dollar 
sales volume of their purchased 
and produced products. Such 
classification shall remain in 
effect until either category of 
sales on a regular basis has 
changed to another principal 
type. If such producer-vendors 
operate more than one location, 
the preceding is applicable to 
the total dollar sales volume of 
each location separately. The 
total dollar sales volume to be 
used in determining the 
classification of "producer" or 
"retail merchant" shall include 
all sales of tangible personal 
property without regard to any 
items or sales that might 
otherwise by e.xempt from tax by 
the Sales and Use Tax Statutes. 

(e) If such vendors are 

not classified primarily as 
retail merchants on the basis of 
the total dollar sales volume, 
sales of their produced products 
in the original state are exempt 
fiom tax; however, retail sales 
of any farm products or any 
other taxable merchandise 
acquired by purchase are subject 
to any applicable ta-x. If such 
vendors are classified primarily 
as retail merchants on the basis 
of the total dollar sales 
volume, they shall be liable for 
tax accordingly; i.e., all 
retail sales of both types of 
products shall be subject to the 
tax unless specific sales are 
statutorily exempt from tax. 

(f) When vendors make 

sales of farm products produced 
by them and products acquired by 
purchase, separate records must 
be maintained of sales of 
products produced by them. 
Records of purchased products, 
as well as sales thereof, must 
be kept and maintained in a 
manner that can be accurately 
and conveniently checked by the 
agents of the Secretary of 
Revenue; otherwise, all sales 
are subject to the tax. 

(g) Producers making 
taxable sales must register with 
the Department of Revenue for 
the purpose of collecting and 
remitting the tax due thereon. 

(h) When nurserymen, 
greenhouse operators, florists 
or other persons make taxable 
sales of shrubbery, young trees 
or similar items, and as a part 
of the transaction transplant 
them to the land of the 
purchaser for a lump sum or a 
flat rate, the entire amount of 
the transaction is subject to 
the three percent rate of tax 
unless such vendors segregate on 



NORTH CAROLINA REGISTER 



786 



the invoice that portion of the 
charge which is for the property 
sold and that portion of the 
charge which is for 
transplanting . 

Ci) For the purpose of 
the exemption afforded by G.S. 
105-154.13(4.2), nurserymen and 
greenhouse operators are 
considered to be farmers and; 
therefore, the fact that they 
may be selling tangible personal 
property primarily as a retailer 
and not as a producer does not 
preclude certain of their 
purchases of tangible personal 
property for use from the one 
percent state rate of tax with a 
maximum ta.x of eighty dollars 
($80.00) per article levied 
pursuant to G.S. 

105-164.4(1 )(g) . G.S. 

1 05- 1 64 . 4 ( 1 )g levies the above 
state rate of ta.x on sales to 
farmers of machines and 
machinery and parts therefor and 
accessories thereto for use by 
them in planting, cultivating, 
harvesting or curing farm crops. 
Regulation 17 NCAC 73 .1101 
provides additional information 
regarding the above levy. 

History Note; Statutory 
Authority G.S. 105-164.4; 
105-164.6; 105-164.13; 
105-262; 

Eff . February 1 , 1976; 
Amended Eff. March 1, 1987; 
June 1, 1985; January 1, 1982; 
May n , 1979. 

SECTION .5400 - FORMS USED FOR 
SALES AND USE TAX 
PURPOSES 

.5446 CERTIFICATE OF 

EXEMPTIONS FROM SALES 
AND USE TAX FOR CERTAIN 
TRANSFERS OF MOTOR 
VEHICLES FORM: E-599T 
The Certificate of 
E.xemption From Sales and Use Tax 
For Certain Transfers of Motor 
Vehicles Form, E-599T, is for 
use by taxpayers to certify that 
the transfer of the vehicle 
described represents a tax free 
exchange for Federal Income Tax 
purposes pursuant to the 
Internal Revenue Code Sections 
351 and 721 and that no 
consideration other than stocks 
or securities will pass for the 
transfer . 

History Note: Statutory 
Authority G.S. 105-164.4; 
105-262; 
Eff. March 1 , 1987. 

SUBCHAPTER 7C - LOCAL 
GOVERNMENT: MECKLENBURG 
COUNTY AND SUPPLEMENTAL 



LOCAL GOVERNMENT SALES 
AND USE TAX ACTS 

SECTION .0200 - MECKLENBURG 
COUNTY SALES AND USE 
TAX ACT 

.0204 MAXIMUM TAX 

Effective November 1, 1981, 
the Mecklenburg County Sales and 
Use Ta.x Act was amended to 
delete the ten dollars ($10.00) 
maximum tax. The Mecklenburg 
County sales or use tax without 
any maximum tax applicable 
thereto will be due on all 
ta.xable sales or purchases of 
tangible personal property 
subject to the three percent 
state sales or use tax on or 
after November 1, 1981, 
irrespective of the date the 
order is placed. The lease 
receipts derived by lessors on 
lease agreements negotiated or 
renegotiated on or after 
November 1, 1981, to lease 
tangible personal property which 
is subject to the three percent 
state sales or use tax will be 
subject to the Mecklenburg 
County sales or use tax without 
any maximum tax applicable 
thereto. For information in 
regard to the application of the 
Mecklenburg County ten dollars 
($10.00) maximum tax prior to 
November 1, 1981, see 17 NCAC 7C 
.0204 as effective February 1, 
1976. 

History Note: Statutory 
Authority G.S. 105-262; 
S.L. (1967), Ch. 1096, 
s . 4 and 5 ; 

Eff. February 1, 1976; 
Amended Eff. March 1, 1987; 
February 1 , 1987; 
January 1, 1982. 

CHAPTER 9 - GASOLINE TAX 
DIVISION 

SUBCHAPTER 9F - DIVISIONAL RULES 

.0001 LOCATION 

The Motor Fuels Tax Division 
is located in the Revenue 
Building in Raleigh, North 
Carolina . 

The mailing address of the 
division is P.O. Box 25000, 
Raleigh, North Carolina 27640. 

The Motor Fuels Tax Division 
has four field offices. They 
are located ir. : 

(1) Charlotte, North Carolina; 

(2) Fayetteville, North 
Carolina; 

(3) Greensboro, North 
Carol ina ; 

(4) Winston Salem, 
North Carolina. 



787 



NORTH CAROLINA REGISTER 



History Notei Statutory 
Authority G.S. 105-430 
through 105-449.56; 
119-15 through 119-22; 
143B-20; 143B-221; 
Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0002 GENERAL PURPOSES 
The Motor Fuels Tax Division 
is responsible for administering 
Subchapter V, Article 36, 
Gasoline Tax; Article 36A, 
Special Fuels Tax; and Article 
36B, Highway Fuel Use Tax Act; 
of the Revenue Laws of North 
Carolina . 

The division is also 
responsible for administering 
the collection of the inspection 
fees due under the Gasoline and 
Oil Inspection Law (Article 3, 
Chapter 119 of the General 
Statutes), although the 
inspection function is required 
by law to be accomplished by the 
Department of Agriculture. 

History Note: Statutory 
Authority G.S. 105-430 
through 105-449.56; 
119-15 through 119-22; 
1433-10; 143B-221; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0003 DIVISIONAL ORGANIZATION 
The Motor Fuels Tax Division 
is administered by a director 
and assistant director. The 
division is divided into three 
sections: administrative, 
office operations and audit 
section . 

(1) The administrative section 
includes the director, 
assistant director, revenue 
administration officer, and 
two secretaries. It is the 
responsibility of the 
director and assistant 
director to administer the 
entire operations of the 
division. They handle 
personnel matters in 
conjunction with the section 
supervisors; devise rules and 
regulations; resolve 
controversial issues; conduct 
conferences with taxpayers 
and their representatives; 
represent the department in 
hearings before the Secretary 
of Revenue and generally 
direct the activities of the 
division. It is the 
responsibility of the revenue 
administration officer to 
carry out duties assigned and 
delegated to him by the 
director and assistant 
director . 

(2) The office operations 



section receives and 
processes gasoline, special 
fuels and highway fuel use 
reports as well as quarterly 
and annual refund claims for 
motor fuels. This section 
issues vehicle fuel 
registrations and temporary 
emergency permits and is 
responsible for the 
accounting functions. An 
administrative assistant 
directs the operations of 
this section. 
C3) The field audit 

section is responsible for 
making the necessary field 
audits for all schedules 
administered by the Motor 
Fuels Tax Division. The 
assistant director directs 
the operations of this 
section . 

History Note: Statutory 
Authority G.S. 105-430 
through 105-449.56; 
119-15 through 119-22; 
143B-10; 143B-221; 
Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

SUBCHAPTER 9G - GASOLINE TAX 

SECTION .0100 - APPLICATION FOR 

AND CANCELLATION OF LICENSE 

AS A DISTRIBUTOR 

.0102 DISTRIBUTORS CLASSIFIED 
ACCORDING TO TYPES 
OF OPERATIONS 

Any distributor licensed 
under G.S. 105-433 who imports 
gasoline into North Carolina by 
pipeline or seagoing vessel and 
operates a terminal facility at 
a pipeline port or seaport for 
sale or delivery of gasoline to 
other distributors shall be 
known as a gasoline supplier. 
Any distributor licensed under 
G.S. 105-433 who does not import 
gasoline into North Carolina by 
pipeline or seagoing vessel, nor 
operate a terminal facility at a 
pipeline port or seaport for 
sale or delivery to other 
distributors shall be known as a 
gasoline distributor. 

History Note: Statutory 
Authority G.S. 105-262; 
105-433; 105-434; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0105 TYPES OF ACCEPTABLE 
BONDS 

The Motor Fuels Tax Division 
will accept surety bonds on Form 
Gas 1212, furnished by this 
department, which have been 
properly executed by any surety 
company authorized to do 



NORTH CAROLINA REGISTER 



788 



business in this state. The 
department will also accept the 
following collateral bonds i 

( 1 ) Negotiable U.S. 
government bonds; 

(2) StAte of North 
Carolina bonds; 

(3) Certificates of deposit 

or cashier's checks, made 
payable to the ta.xpayer; 

(4) Stock of North 

Carolina savings and loan 
associations; 

(5) Stock of federal savings 
and loan associations, which 
associations must be a member 
of the Federal Home Loan Bank 
System, and its stock 
guaranteed by such bank. 

History Notei Statutory 
Authority G.S. 105-262; 
105-433; 

Eff . January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0106 CANCELLATION OF 

LICENSE AND BOND 
Any person not in compliance 
with the provisions of G.S. 
105-441 or 105-442 may have his 
license cancelled. The 
Secretary of Revenue will notify 
him at his last known address by 
registered mail. Further, the 
Secretary of Revenue will notify 
the distributor's supplier of 
such cancellation by letter or 
telegram . 

History Note: Statutory 
Authority G.S. 105-262; 
105-441; 105-442; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

SECTION .0200 - FIRST SALE TO 

LICENSED DISTRIBUTORS 

FROM PIPELINE OR PORT 

TERMINALS 

.0201 TRANSPORT SALES 

The first sale in North 
Carolina at pipeline or port 
terminals in tank car or 
transport truck shipments to 
licensed distributors within the 
state must be made less the 
North Carolina road tax and 
inspection fee. The tax shall 
be levied against and paid by 
such licensed distributors. 
Only the first sale may be made 
less the tax and inspection fee. 

History Note: Statutory 
Authority G.S. 105-262; 
105-432; 

Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0203 TRANSPORT LOADS 
A tank car or transport 



truck load may consist of 
gasoline and kerosene or may 
consist of kerosene and fuel 
oil. 

History Note: Statutory 
Authority G.S. 105-262; 
105-432; 

Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0204 EXCHANGE AGREEMENTS 
Exchange agreement contracts 
at pipeline or seaport ter.-ninals 
between suppliers, in instances 
where one supplier receives 
gasoline on exchange and repays 
the same quantity of gasoline, 
do not constitute sales from one 
to the other and will not be 
considered a "first sale" within 
the interpretat ioh of G.S. 
105-432. Sales from suppliers 
to licensed distributors would 
be the "first sale" in North 
Carolina . 

History Note: Statutory 
Authority G.S. 105-262; 
105-432; 

Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

SECTION .0300 - REPORTING 
REQUIREMENTS 

.0301 METHODS OF REPORTING 
THE TAX 

Every gasoline distributor 
may elect to report on the 
"sales basis" or "receipts 
basis" of computing the tax and 
inspection fees. A distributor 
that has elected to report and 
pay the tax on the "sales basis" 
computes the tax and inspection 
fees on total gallons of 
gasoline sold, delivered to 
dealers on consignment, used, or 
disbursed for use during a 
calendar month. A distributor 
that has elected to pay the tax 
on the "receipts basis" computes 
the tax and Inspection fees on 
the total gallons of gasoline 
purchased or imported during a 
calendar month, reduced by the 
total gallons delivered out of 
this state, and further reduced 
by the rate allowance allowed by 
G.S. 105-434. A distributor 
that has elected to pay on the 
"sales basis" or "receipts 
basis" shall not change methods 
of reporting without written 
permission from the director of 
the Motor Fuels Tax Division. 

Every gasoline supplier 
may elect to report on the 
"sales basis" or "receipts 
bdsis" of computing the tax and 
inspection fees. A gasoline 
supplier that has elected to 
report and pay the tax on the 



789 



NORTH CAROLINA REGISTER 



"sales basis" computes the tax 
and inspection fees on the total 
gallons of gasoline sold, 
delivered to dealers on 
consignment, used or disbursed 
for use during a calendar month. 
A gasoline supplier that has 
elected to report and pay the 
tax on the "receipts basis" may 
elect one of the following 
methods as the basis of 
reporting receipts: 

(1) first receipts; tax 

and inspection fees accrue at 
the time gasoline or kerosene 
is received at the port of 
entry, port terminals or 
other port of receipts; 

(2) terminal disbursements; 
tax and inspection fees 
accrue at the time gasoline 
and kerosene is disbursed 
from North Carolina seaport 
or pipeline terminals or 
received at other ports of 
entry or other points of 
receipt . 

A gasoline supplier that 
has elected to pay on the "sales 
basis" or the "receipts basis" 
shall not change methods of 
reporting without written 
permission from the director of 
the Motor Fuels Tax Division. 

History Note: Statutory 
Authority G.S. 105-262; 
105-434; 

Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0303 CONSIGNMENT SERVICE 
STATIONS 

A distributor using the sales 
method of paying the road tax 
and inspection fee must report 
and pay the tax on gallons 
delivered to consignment 
locations . 

History Note: Statutory 
Authority G.S. 105-262; 
105-434; 

Eff. January 1 , 1983 
Amended Eff. March 1, 1987. 

.0305 ALL PURCHASES AND 
RECEIPTS MUST BE 
REPORTED 

History Notei Statutory 
Authority G.S. 105-262; 
105-434; 105-436; 
Eff. January 1, 1983; 
Repealed Eff. March 1, 1987. 

.0307 REFUND ON TAX PAID 
MOTOR FUEL 
TRANSPORTED TO 
ANOTHER STATE 

History Note: Statutory 
Authority G.S. 105-262; 
105-446.6; 



Eff. January 1 , 1983; 
Repealed Eff. March 1 



1987. 



SECTION .0400 - REBATES FOR 

FUELS SOLD TO THE 

UNITED STATES GOVERNMENT 

AND PUBLIC SCHOOLS 

.0401 DELIVERIES TO THE 
NATIONAL GUARD 

Gasoline sales to the National 
Guard, paid for by state funds 
are not exempt from the gasoline 
tax. Gasoline sales to the 
National Guard, approved by the 
Guard, and paid for by the 
United States Government are 
exempt from the gasoline tax. 

History Note: Statutory 
Authority G.S. 105-262; 
105-439; 

Eff. January 1, 1983; 
Amended March 1, 1987. 

.0403 SALES TO U.S. 

GOVERNMENT: REFUND 
FORM GAS. 1206 

(a) The first section of form 
1206 is to be completed by 
vendors that have sold tax paid 
motor fuels to the U.S. 
Government at a price that did 
not include the road tax. 
Copies of sales invoices must be 
submitted with the application. 

(b) The second section of 
form 1206 is to be completed by 
U.S. Government agencies to 
secure refunds on the road tax 
on motor fuels that were 
purchased at a price that 
included the road tax. Copies 
of purchase invoices must be 
submitted with the application. 

History Note: Statutory 
Authority G.S. 105-262; 
105-439; 

Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0404 E.XEMPTION OF MOTOR 

FUELS: PUBLIC SCHOOL 
TRANSPORTATION 
An application for, and the 
acceptance of a credit card for 
the purchase of motor fuels by a 
city or county board of 
education shall constitute a 
"contract" as required by G.S. 
105-449. If a purchase of motor 
fuel is for a dollar amount that 
is less than the amount that 
requires vendors by law to have 
a state contract then G.S. 
105-449 does not require the 
vendor to hold a state contract. 

The sales invoice for motor 
fuels, signed by a person 
authorized to purchase motor 
fuels for a city or county board 
of education, shall constitute a 



NORTH CAROLINA REGISTER 



790 



"purchase order" as required by 
G.S. 105-449. 

History Note; Statutory 
Authority G.S. 105-262; 
105-449; 

Eff . January 1 , 1983) 
Amended Eff. March 1. 1937. 



SECTION .0500 



REFUNDS 



.0501 NON-HIGHWAY REFUND 
Persons using tax paid motor 
fuels in other than licensed 
vehicles must file Form Gas. 
1201, non-highway refund 
application, to obtain a refund 
of ta.x paid on motor fuels. 

This application requires an 
accounting of tax paid motor 
fuels purchased and used. 
Invoices for tax paid motor 
fuels must be submitted with the 
application . 

History Note: Statutory 
Authority G.S. 105-262; 105-446; 
Eff. January 1 . 1983; 
Amended Eff. March 1, 1987. 

.0502 NON-HIGHWAY REFUND 

APPLICATION INFORMATION 

The following information must 
be given on applications for 
refund of tax paid on motor 
fuels used for non-highway 
purposes : 

(1) Name of machinery or 
equipment in which fuel will 
be used and engine or motor 
number ; 

(2) Type of storage equipment 
used for storing gasoline 
used for highway and 
non-highway purposes and 
storage capacity; 

C3) If the applicant is a 

farmer, each kind of crop and 
number of acres under 
cultivation ; 

(4) Make, type of vehicles, 
model and license number, if 
fuel is used in licensed 
motor vehicles from the same 
storage tank from which 
non-highway equipment is 
serviced;- 

(5) Number of gallons of fuel 
on hand at the beginning of 
refund period and number of 
gallons on hand at the end of 
the refund period; 

(5) Number of gallons used for 
non-highway purposes; and if 
gasoline is used from same 
storage to operate both 
licensed motor vehicles and 
non-highway equipment, the 
number of gallons used during 
the refund period in licensed 
motor vehicles; 

(7) Application shall be made 
upon affirmation. 



History Note; Statutory 
Authority G.S. 105-252; 
105-446; 

Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0503 NOK-HIGHW.W REFUND 

INVOICE REQUIREMENTS 

An invoice for each purchase 
of motor fuels must be submitted 
with the application for refund 
for purchases made for 
non-highway use during the 
refund period. Invoices must 
show the date of purchase, name 
of both purchaser and seller, 
gallons purchased, price per 
gallon and amount paid. A 
daily, weekly cr monthly 
statement of purchases of motor 
fuels is acceptable provided it 
is prepared by the seller, and 
shows all of the information on 
each purchase of motor fuels 
that is required on an 
individual invoice. Invoices 
and statements showing 
alterations or erasures are not 
acceptable. If no claim was 
filed for the preceding refund 
period, an invoice or statement 
of purchases must be attached to 
substantiate Inventory at the 
beginning of the refund period. 

History Note: Statutory 

Authority G.S. 105-262; 

105-446; 

Eff. January 1 , 1983; 

Amended Eff. March 1, 1987. 

.0504 NON-HIGHWAY USERS WITH 

COMMON STORAGE 

FACILITIES 
No refund is due on motor 
fuels used to operate the engine 
of a motor vehicle licensed to 
travel on the streets and 
highways, unless otherwise 
provided by law. If motor fuel 
is used from the same storage 
tank from which licensed motor 
vehicles and non-highway 
equipment are serviced, a daily 
use record must be kept to 
substantiate the amount 
withdrawn for licensed motor 
vehicles or non-licensed 
equipment . These records are to 
be kept for three calendar years 
from the date the refund 
application was due to be filed. 

History Note: Statutory 
Authority G.S. 105-262; 
105-446; 

Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0505 STATIONARY ENGINE 

MOUNTED ON A LICENSED 
MOTOR VEHICLE 

No refund is due on motor fuels 



791 



NORTH CAROLINA REGISTER 



used to operate a stationary- 
engine mounted on a licensed 
motor vehicle, except concrete 
mixer vehicles, solid waste 
compacting vehicles and certain 
agricultural delivery vehicles 
as defined by G.S. 105-4'i6.5 if 
motor fuel is used from the same 
storage tank mounted on the 
vehicle for the purpose of 
operating both the stationary 
engine and the engine used to 
propel a licensed motor vehicle 
over the streets and highways. 

History Note: Statutory 
Authority G.S. 105-262; 
105-446; 105-446.5; 
Eff . January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0507 DEALERS DELIVERING FUEL 
INTO NON-HIGHWAY 
EQUIPMENT 

Dealers of non-highway 
equipment powered by motor fuel 
are entitled to a refund on 
motor fuel placed into their 
equipment provided there is no 
charge for the fuel when the 
equipment is sold. If the motor 
fuel is sold, the purchaser is 
entitled to refund on the fuel 
purchased and used. 

History Note: Statutory 
Authority G.S. 105-262; 
105-446; 

Eff. January 1 , 1983; 
Amended March 1, 1987. 

.0508 VEHICLES WITH SPECIAL 

MOBILE EQUIPMENT LICENSE 
A claimant operating a 
vehicle with a special mobile 
equipment tag is not entitled to 
a refund on any fuel that is 
used while operating the motor 
vehicle on the streets and 
highways . 

History Note: Statutory 
Authority G.S. 105-262; 
105-446; 

Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0509 REMOVAL OF LICENSE PLATE 
In order to obtain a refund, a 
person may remove his license 
plates and surrender the plates 
to the Commissioner of Motor 
Vehicles, or his agents, or the 
Motor Fuels Tax Division, North 
Carolina Department of Revenue, 
for the period the vehicles will 
not be operating on the streets 
and highways . 

Any person requesting refund on 
tax paid motor fuel used in 
motor vehicles on which the 
license plates have not been 
removed and surrendered to the 
Commissioner of Motor Vehicles, 



or his agents, or the Motor 
Fuels Tax Division, may have his 
refund claim reduced or 
disallowed. 

History Note: Statutory 
Authority G.S. 105-262; 
■.05-446; 

Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0510 COUNTIES: CITIES AND 

OTHERS: FORM GAS. 1200 

The Board of Transportation, 
counties, municipal 

corporations, volunteer fire 
departments, county fire 
departments, volunteer rescue 
squads, "sheltered workshop" 
organizations recognized and 
approved by the Department of 
Human Resources, city transit 
systems and private non-profit 
organizations transporting 
passengers under contract with 
or at the express designation of 
units of local government must 
file Form Gas. 1200 to obtain a 
refund of tax paid on motor 
fuels . 

The application requires an 
accounting of tax paid motor 
fuels purchased and used. 
Invoices for tax paid motor 
fuels must be submitted with the 
application . 

History Note: Statutory 
Authority G.S. 105-262; 
105-446.1; 105-446.3; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0511 CITY TRANSIT AND 

PRIVATE NON-PROFIT 
REFUND 

History Note: Statutory 
Authority G.S. 105-262; 
105-446.3; 

Eff. January 1, 1983; 
Repealed Eff. March 1, 1987. 

.0513 TAXICAB REFUNDS: 
FORM GAS. 1200B 

Operators of taxicabs must 
file Form Gas. 1200B to obtain a 
refund of tax paid motor fuels 
used in transporting fare-paying 
passengers . 

Tlie report requires an 
accounting of tax paid motor 
fuels purchased and used. 
Invoices for ta.\ paid motor 
fuels must be submitted with the 
application . 

History Note: Statutory 
Authority G.S. 105-262; 
105-446.3; 

Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0514 CONCRETE MIXER REFUND: 



NORTH CAROLINA REGISTER 



792 



FORM GAS. 1200C 
Operators of concrete mixing 
vehicles, solid waste compacting 
vehicles and agricultural 
delivery vehicles as defined by 
G.S. 105-'546.5 must file Form 
Gas. 1200C to obtain a refund of 
tax paid motor fuels used in the 
operations of such vehicles. 

This application requires an 
accounting of tax paid motor 
fuels purchased and used. 
Invoices for tax paid motor 
fuels must be submitted with the 
application . 

The following records must be 
kept to support refund 
appl icat ions : 

(1) Mileage records, by 
vehicle ; 

(2) Fuel records, by 
vehicle ; 

(3) Cubic yards of concrete 
mix delivered, by vehicle; or 
tons of compact waste hauled, 
by vehicle; or tons of bulk 
feed or fertilizer hauled, by 
vehicle . 

Applications must be 
completed in accordance with 
instructions as shown on the 
reverse side of the application 
form . 

History Note; Statutory 
Authority G.S. 105-262; 
105-446.5; 

Eff . January 1 . 1983; 
Amended Eff. March 1, 1987. 

.0515 REFUND OF TAXES PAID 
ON GASOHOL: 
FORM GAS. 1221 

History Note: Statutory 
Authority G.S. 105-262; 
105-446.3.1 ; 
Eff. January 1 . 1983; 
Repealed Eff. March 1, 1987. 

SUBCHAPTER 9H - SPECIAL FUELS 
TAX 



$ 2. 


,700 


.01- 


- 3, 


.600 


.00 


8, 


,000 


.00 


% 3, 


.600 


.01- 


- 5, 


,400 


.00 


12, 


.000 


.00 


$ 5, 


,400 


.01- 


- 7, 


,200 


.00 


16, 


.000 


.00 


$ 7, 


,200 


.01- 


- 9, 


,000 


.00 


20, 


.000 


.00 


$ 9, 


,000 


.01- 


-10, 


.800 


.00 


25, 


.000, 


.00 


$10, 


,800, 


.01- 


-12, 


,600, 


.00 


30, 


,000, 


.00 


$12, 


.600, 


.01- 


-14, 


,400 


.00 


35, 


,000, 


.00 


$14, 


,400, 


.01- 


-and over 


40, 


,000, 


.00 



C$40,000 is the maximum bond 
required by law.) 

History Note: Statutory 
Authority G.S. 105-262; 
105-449.5; 105-449.32; 
Eff. January 1, 1983; 
Amended Eff. August 1, 1983; 
March 1 , 1987. 

.0103 TYPES OF ACCEPTABLE 
BONDS 

The Motor Fuels Tax Division 
will accept surety bonds on Form 
Gas. 1212, furnished by the 
department, which have been 
properly executed by any surety 
company authorized to do 
business in this state. The 
department will also accept the 
following collateral bonds i 

(1) Negotiable U.S. government 
bonds ; 

(2) State of North Carolina 
bonds ; 

(3) Certificates of deposit or 
cashiers' checks, made 
payable to the taxpayer; 

(4) State of North Carolina 
savings and loan 
associat ions ; 

(5) Stock of federal savings 
and loan associations, which 
associations must be a member 
of the Federal Home Bank 
System, and its stock 
guaranteed by such bank. 

History Note: Statutory 
Authority G.S. 105-449.5; 
105-449.32; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. ' 



SECTION .0100 - SPECIAL FUELS 
LICENSES 

.0102 AMOUNT OF BOND REQUIRED 
Suppliers of special fuels are 
required to furnish the Motor 
Fuels Tax Division a surety bond 
based on monthly road ta.x due on 
company use and sales in 
accordance with the amounts set 
forth in the following schedule: 

Road Tax Due Per Month: 
Bond Required: 



225.01 
900.01- 
.350.01 



1 ,800.01- 



225.00 

900.00 

,350.00 

,800.00 

,250.00 



2,250.01- 2,700.00 



500.00 
000.00 
000.00 
000.00 
000.00 
000.00 



SECTION .0200 - CONSIGNMENT 

SERVICE STATIONS: SALES 

INVOICES: TAX FREE DELIVERIES 

.0201 TAX DUE 

The road tax and inspection fee 
is due on sales of fuels 
intended to propel a motor 
vehicle that are made by 
suppliers to users, bulk users 
or resellers. Suppliers are 
required to collect and remit 
the motor fuels tax and 
inspection fee on all sales of 
special fuels to bulk users and 
resellers except deliveries into 
separate tanks that are for 
non-highway use only and are 
plainly marked "for non-highway 
use only." A supplier that 
makes deliveries of special 



793 



NORTH CAROLINA REGISTER 



fuels to resellers on 
consignment may elect to pay the 
road tax and inspection fee on 
the total number of gallons 
delivered into storage for 
highway use or the total gallons 
withdrawn from storage for 
highway use. Bulk users and 
resellers are not permitted to 
have common storage of tax free 
fuel for highway use and 
non-highway use. 

History Note: Statutory 
Authority G.S. 105-4^9.16; 
105-449.17; 105-449.19; 
105-449.32; 
Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0202 COMPANY OPERATED 

STATIONS: DELIVERY 

Special fuels transferred 
by a supplier to his company 
operated service stations remain 
stored and is not sold, 
delivered or used. 

History Note: Statutory 
Authority G.S. 105-449.16; 
105-449.19; 105-449.32; 
Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0203 COMMON STORAGE 

Suppliers selling special fuels 
at retail from a common storage 
tank at a supplier's company 
operated service station must 
have separate metered dispensers 
for highway and non-highway use. 
The non-highway dispenser must 
be marked "for non-highway use 
only . " 

History Note: Statutory 
Authority G.S. 105-449.16; 
105-449.32; 
Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0204 TAX FREE DELIVERIES 

History Note: Statutory 
Authority G.S. 105-449.17; 
105-449.32; 
Eff. January 1, 1983; 
Repealed Eff. March 1, 1987. 

.0205 REFUND ON TAXPAID MOTOR 
FUEL TRANSPORTED TO 
ANOTHER STATE 

History Note: Statutory 
Authority G.S. 105-262; 
105-449.31; 
Eff. January 1, 1983; 
Repealed Eff. March 1, 1987. 

.0206 RESELLER REQUIRED TO 
KEEP METER READINGS 

Resellers of special fuels must 
maintain records of totalizer 
meter readings showing the total 



gallons dispensed by pumps 
dispensing special fuels and by 
pumps dispensing non tax paid 
fuels . 

History Note: Statutory 
Authority G.S. 105-449.10; 
105-449.17; 105-449.32; 
Eff. August 1, 1983; 
Amended Eff. March 1, 1987. 

SECTION .0300 - LIQUIFIED 
PETROLEUM GAS 

.0301 LP GAS DISTRIBUTORS 
USING OR SELLING 

Liquified petroleum gas 
distributors using and/or 
selling special fuels are 
defined as suppliers. It is 
unlawful for a supplier to sell 
and/or use special fuels without 
first obtaining a supplier's 
license issued by the Motor 
Fuels Ta.x Division. No fee is 
due for the license, and it is 
continuous until cancelled by 
the Department of Revenue or 
licensee . 

History Note: Statutory 
Authority G.S. 105-449.2 
through 105-449.8; 105-449.19; 
105-449.32; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0303 ODOMETER READINGS 
It is necessary for suppliers 
reporting and paying tax on the 
mileage basis to keep accurate 
records of the number of miles 
driven each month and to be sure 
that the odometer indicates the 
correct miles traveled. LP gas 
suppliers using special fuels 
from separate supply tanks are 
also required to keep odometer 
mileage records for each motor 
vehicle operated. 

History Note: Statutory 
Authority G.S. 105-449.2 
through 105-449.8; 
105-449.32; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0304 TAXABLE SALES AND 

DELIVERIES: LP GAS 
SUPPLIERS 
LP gas suppliers, as well as 
other suppliers of special 
fuels, must pay road tax and 
inspection fees on all sales or 
deliveries into licensed motor 
vehicles and all sales or 
deliveries to resellers and bulk 
users unless the delivery is 
made into a separate tank for 
non-highway use that is plainly 
marked to indicate that the fuel 
contained therein is for 
non-highway use only. 



NORTH CAROLINA REGISTER 



794 



Supplers cannot deliver fuel 
into the motor fuel supply tank 
on another supplier's licensed 
motor vehicle unless the 
delivering supplier remits the 
road tax and inspection fees. 

History Note: Statutory 
Authority G.S. 105-449.16 
through 105-449.17; 105-449.32; 
Eff . January 1 , 1933; 
Amended Eff. March 1, 1987. 

SECTION .0400 - EXEMPTIONS: 
REFUNDS AND LOSSES 

.0402 NON-HIGHWAY REFUNDS 
The Special Fuels Tax Act, 
consistent with the Gasoline Tax 
Act, provides for refunds of tax 
paid special fuels used in 
non-licsnsed equipment. 

Special fuels must be 
accounted for in the same manner 
and in conjunction with gasoline 
as outlined in 17 NCAC 9G .0501 
through 17 NCAC 9G .0509. 

History Note: Statutory 
Authority G.S. 105-446; 
105-449.24; 105-449.32; 
Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0403 CITIES: COUNTIES AND 
OTHER REFUNDS 

The Special Fuels Ta.x Act, 
consistent with the Gasoline Tax 
Act, provides for refunds of tax 
paid special fuels to the Board 
of Transportation, counties, 
municipal corporations, 

volunteer fire departments, 
county fire departments, 
volunteer rescue squads, 
"sheltered workshop" 

organizations recognized and 
approved by the Department of 
Human Resources. city transit 
systems and private non-profit 
organizations transporting 
passengers under contract with 
or at the e.xpress designation of 
units of local government . 

Special fuels must be 
accounted for in the same manner 
and in conjunction with gasoline 
as outlined in 17 NCAC 9G .0510. 

History Note: Statutory 
Authority G.S. 105-446.1; 
105-446.3; 105-449.24; 
105-449.32; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 



,0404 



CITY TRANSIT AND PRIVATE 
NON-PROFIT REFUND 



History Note: Statutory 
Authority G.S. 105-446.3; 
105-449.24; 105-449.32; 
Eff. January 1 , 1983; 
Repealed Eff. March 1, 1987. 



.0407 CONCRETE: WASTE AND 

AGRICULTURAL DELIVERY 
VEHICLES 

The Special Fuels Tax Act, 
consistent with the Gasoline Tax 
Act, provides for refunds of tax 
paid special fuels used in 
operating concrete mixing 
vehicles, solid waste compacting 
vehicles. and certain 
agricultural delivery vehicles 
as defined by G.S. 105-446.5. 

Special fuels must be 
accounted for in the same manner 
and in conjunction with gasoline 
as outlined in 17 NCAC 9G .0514. 

History Note: Statutory 
Authority G.S. 105-446.5; 
105-449.24; 105-449.32; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0408 EXEMPTION OF MOTOR 

FUELS: PUBLIC SCHOOL 
TRANSPORTATION 

The Special Fuels Tax Act, 
consistent with the Gasoline Tax 
Act, provides that special fuels 
sold to city and county boards 
of education are exempt from the 
road tax . 

Special fuels sold to city 
and county boards of education 
must be accounted for in the 
same manner and in conjunction 
with gasoline as outlined in 17 
NCAC 9G .0404. 

History Note: Statutory 
Authority G.S. 105-262; 
105-449; 105-449.24; 
Eff. March 1, 1987. 

SUBCHAPTER 91 - HIGHWAY FUEL USE 
TAX 



SECTION .0100 



OPERATIONS 



.0101 



OPERATIONS SUBJECT TO 
TAX 



History Note: Statutory 
Authority G.S. 105-262; 
105-449.37; 
Eff. January 1, 1983; 
Repealed Eff. March 1, 1987. 

.0102 OPERATIONS OF VEHICLES 
EXCLUDED FROM REPORTS 

(a) Miles traveled and fuel 
purchased for or used by 
vehicles that did not enter 
North Carolina during a quarter 
shall not be included in the 
highway fuel use tax report for 
that quarter. 

(b) Miles traveled and fuel 
purchased for or used by 
vehicles that traveled wholly 
within North Carolina during a 
quarter shall not be included in 
the highway fuel use tax report 



795 



NORTH CAROLINA REGISTER 



for that quarter. Vehicles 
using special fuels that operate 
wholly within North Carolina 
must be reported on the 
appropriate special fuels 
report, i.e.; supplier, 
reseller, bulk user or user. 

History Note: Statutory 
Authority G.S. 105-262; 
105-449.32; 105-449.37; 
105-449.45; 
Eff . January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0103 REGISTRATION CARDS AND 
VEHICLE IDENTIFICATIONS 

Every "motor carrier", as 
defined by G.S. 105-449.37, that 
operates or causes to be 
operated a motor vehicle with 
out-of-state license plates 
subject to G.S. 105-449.47 shall 
obtain a registration card and 
vehicle identification marker 
for each such vehicle before it 
is operated or caused to be 
operated on any street or 
highway in North Carolina. 
Every vehicle required to be 
registered under G.S. 105-449.47 
that has a North Carolina 
license plate shall be 
registered with the Commissioner 
of Motor Vehicles at the time 
the license plates are 
purchased, for purposes of the 
tax imposed by this Article. 
The "motor carrier" shall file 
all highway fuel use tax reports 
required under Article 36B . 

The lessee of a motor 
vehicle and not the lessor is a 
"motor carrier" except when a 
lessor of a motor vehicle gives 
written notice to the secretary 
that the lessor, desires to be 
treated as a "motor carrier" . 
When a vehicle subject to this 
Article is being operated under 
a trip lease, the owner of the 
vehicle shall obtain the permit. 
The trip lessor may elect to 
report trip lease operations as 
provided in G.S. 1 05-449 .42A(b) , 
however, the owner shall report 
operations while not under trip 
lease . 

History Note i Statutory 
Authority G.S. 105-262; 
105-449.32; 105-449.37; 
105-449.45; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

SECTION .0200 - NORTH CAROLINA 
FUEL PURCHASES 

.0202 WITHDRAWALS FROM BULK 
STORAGE 

A person maintaining bulk 
storage of North Carolina tax 
paid motor fuel is entitled to 



credit on the highway fuel use 
tax report based on the date the 
fuel is put into the motor 
vehicle, not on the date of 
purchase . 

A accounting of tax paid 
motor fuels purchased and used 
by any person maintaining bulk 
storage of tax paid motor fuel 
in North Carolina is required. 

History Note: Statutory 
Authority G.S. 105-262; 
105-449.39; 
Eff. January 1 , 1987; 
Amended Eff. March 1, 1987. 



SECTION 



0300 - CREDITS AND 
REFUNDS 



.0304 TYPES OF ACCEPTABLE 
BONDS 

The Motor Fuels Tax Division 
will accept surety bonds on Form 
Gas. 1212, furnished by this 
department, which have been 
properly executed by any surety 
company authorized to do 
business in this state. The 
department will also accept the 
following collateral bonds: 

(1) Negotiable U.S. government 
bonds ! 

(2) State of North Carolina 
bonds ; 

(3) Certificates of deposit or 
cashiers' checks, made 
payable to the taxpayer; 

(4) Stock of North Carolina 
savings and loan 
associations ; 

(5) Stock of federal savings 
and loan associations, which 
associations must be a member 
of the Federal Home Loan Bank 
System, and its stock 
guaranteed by such bank. 

History Note: Statutory 
Authority G.S. 105-262; 
105-449.40; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

SECTION .0400 - TAX REPORTS AND 
MILES PER GALLON FACTORS 

.0401 QUARTERLY TAX REPORT 

Persons operating heavy 
vehicles subject to the highway 
fuel use ta.x must file a highway 
fuel use tax quarterly report. 

The report requires a 
computation of North Carolina 
fuel used. Credit is allowed on 
North Carolina tax paid fuels 
purchased . 

North Carolina fuel used is 
computed by applying the North 
Carolina percentage factor of 
overall miles to the overall 
fuel consumed. See 17 NCAC 91 
.0102 for explanation of certain 
vehicle exclusions. 



NORTH CAROLINA REGISTER 



796 



History Note; Statutory 
Authority G.S. 105-262; 
105-449.39; 105-449.42; 
105-449.44 through 105-449.45; 
Eff . January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0402 AVERAGE MILES PER GALLON 
FACTORS 

The amount of fuel used in 
North Carolina is determined by 
dividing total miles into North 
Carolina miles and applying the 
North Carolina milage factor to 
the total fuel used. 

The Department does not have 
the authority to grant carriers 
the privilege of basing their 
reports on an estimated miles 
per gallon factor. 

In the absence of records 
substantiating total miles 
and/or total fuel, audits will 
be based on average miles per 
gallon factors of other carriers 
with similar equipment and 
similar operations. 

The use of a miles per gallon 
factor on an audit is not an 
authorization for filing future 
reports on an average miles per 
gallon factor. 

Audits will be based on 
current information of carriers 
maintaining complete and 
accurate records as required by 
statute . 

History Note.- Statutory 
Authority G.S. 105-262; 
105-449.44 through 105-449.45; 
Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0403 COMPANY FACTOR: LEASE 
UNITS 

A motor carrier leasing units 
from other carriers and also 
operating company owned units 
may use the company miles per 
gallon factor to arrive at the 
North Carolina fuel used for 
leased units provided: 

( 1 ) The company owned 
equipment is similar in sire, 
type, groas weight and engine 
performance ; 

(2) The company owned 
equipment uses the same type 
fuel as the leased units; 

(3) The mileages are 
calculated from the same 
basis. A motor carrier using 
odometer readings in arriving 
at total and North Carolina 
miles on company units must 
also use odometer readings in 
arriving at miles on leased 
units . 

History Note: Statutory 
Authority G.S. 105-262; 
105-449.44 through 



105-449.45; 

Eff. January 1, 1983; 

Amended Eff. March 1, 1987. 

SECTION .0500 - REGISTRATION 
CARDS AND IDENTIFICATION MARKERS 

.0501 APPLICATION FOR VEHICLE 
REGISTRATION: FORM 
GAS. 1274 

Application for vehicle 
registration. Form Gas. 1274, is 
filed by interstate operators of 
heavy vehicles licensed in 
jurisdictions other than North 
Carolina. Applicants are issued 
a registration card and vehicle 
identification marker for each 
heavy vehicle at a charge of ten 
dollars ($10.00) per vehicle. 

The applicant must show 
the make, serial number, state 
in which the vehicle is 
licensed, type of vehicle (truck 
or bus) and type of fuel used. 

The applicant must 
complete a questionnaire 
regarding the storage and use of 
special fuels. 

History Note: Statutory 
Authority G.S. 105-262; 
105-449.3; 105-449.9; 
105-449.32; 105-449.45; 
105-449.47 through 105-449.48; 
105-449.50; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0502 REGISTRATION OF HEAVY 
VEHICLES LICENSED IN 
NORTH CAROLINA 

Motor carriers operating a 
heavy vehicle that is licensed 
in North Carolina pay the ten 
dollars ($10.00) fuel 
registration fee at the time the 
license plate is purchased. The 
motor carrier must complete a 
questionnaire from the Motor 
Fuels Tax Division regarding 
special fuels . 

Motor carriers operating all 
vehicles wholly within North 
Carolina are exempted from 
filing quarterly highway fuel 
use reports; however, motor 
carriers and operators of 
vehicles licensed under the 
motor vehicle laws for over 
6,000 pounds must register with 
the Motor Fuels Tax Division and 
file all applicable reports 
under the Special Fuels Tax Act. 

History Note: Statutory 
Authority G.S. 20-88.01 ; 
105-262; 105-449.3; 
105-449.9; 105-449.32; 
105-449.45; 105-449.47; 
105-449.48; 105-449.50; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 



797 



NORTH CAROLINA REGISTER 



.0503 PERMITS: LEASES 

A lessee leasing units 
from other operators should not 
apply for the registration card 
and vehicle identification 
marker unless the lessor is 
permanently leased to the 
lessee . 

A lessee who has obtained a 
registration card and vehicle 
identification marker for a 
vehicle under permanent lease 
must return the card and marker 
to the Motor Fuels Tax Division 
if the lease is cancelled for 
any reason. 

History Note: Statutory 
Authority G.S. 105-262; 
105-449.37; 
Eff . January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0504 NO VEHICLE REGISTRATION 
REQUIRED 

A motor vehicle not designed 
for the purpose of pulling a 
trailer by the manufacturer and 
is not modified to the extent 
that the vehicle becomes a 
tractor-type truck for the 
purpose of pulling a trailer is 
not required to be registered. 

(1) A person ihstalling a 
trailer hitch on a pickup 
truck to pull a mobile home 
does not have to register the 
vehicle; 

(2) A person who shortens the 
bed of a pickup truck to pull 
a mobile home does have to 
register the vehicle. 

History Note: Statutory 
Authority G.S. 105-262; 
105-449.47 through 105-449.49; 
Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 

.0506 DEALER: MANUFACTURER: 
DRIVEAWAY: TRANSPORTER 

Persona operating heavy 
vehicles with a dealerr 
manufacturer, driveaway or 
transporter license plate, 
issued either in North Carolina 
or other .jurisdictions must 
obtain a fuel registration card, 
but not a vehicle identification 
marker, from the Motor Fuels Tax 
Division. The charge is ten 
dollars ($10.00) per vehicle. 
These vehicles must have a fuel 
registration card at all times 
while operating in North 
Carolina . 



History Note: Statutory 
Authority G.S. 105-262 
105-449.45; 105-449.47 
105-449.48; 105-449.50 
Eff. March 1 , 1987. 



SUBCHAPTER 9J - GASOLINE: 

SPECIAL FUELS AND KEROSENE 

INSPECTION 

SECTION .0200 - KEROSENE 
IMPORTER 

.0201 BOND AND LICENSE 
REQUIRED 

Any person importing kerosene, 
or having in his possession 
kerosene on which the inspection 
fee has not been paid, and not 
required to be licensed under 
the provision of G.S. 105-433 
must obtain a license and bond 
as a kerosene distributor from 
the Secretary of Revenue. (see 
17 NCAC 9J .0202) 

History Note: Statutory 
Authority G.S. 105-262; 
105-269.3; 119-16.2; 
Eff. January 1 , 1983; 
Amended Eff. March 1, 1987. 

.0203 TYPES OF ACCEPTABLE 
BONDS 

The Motor Fuels Tax Division 
will accept surety bonds on Form 
Gas. 1212, furnished by this 
department, which have been 
properly e.xecuted by any surety 
company authorized to do 
business in this state. The 
department will also accept the 
following collateral bonds: 

(1) Negotiable U.S. government 
bonds ; 

(2) State of North Carolina 
bonds ; 

(3) Certificates of deposit or 
cashiers' checks, made 
payable to the taxpayer; 

(4) Stock of North Carolina 
savings and loan 
associations ; 

(5) Stock of federal savings 
and loan associations, which 
associations must be a member 
of the Federal Home Loan Bank 
System, and it? stock 
guaranteed by such bank. 

History Note: Statutory 
Authority G.S. 105-262; 
105-269.3; 119-16.2; 
Eff. January 1, 1983; 
Amended Eff. March 1, 1987. 



.0204 



Any per 
kerosene 
monthly 
Gas. 1 
followin 
calendar 
del ivery 
and show 
customer 
address 
purchase 



REPORT OF KEROSENE 

DISTRIBUTOR: FORM GAS 

1219 

son licensed as a 

distributor must file 

crossline report Form 

219 within 20 days 

g the close of each 

month listing each 

of kerosene by date, 

ing each invoice number, 

's name, customer's 

and total gallons 

d by each customer 



NORTH CAROLINA REGISTER 



798 



during the month for which the 105-269.3; 119-16; 
report is filed. 119-18; 

Eff . January 1 , 1983; 
History Note: Statutory Amended Eff. March 1, 1987 

Authority G.S. 105-262; 



799 NORTH CAROLINA REGISTER 



NORTH CAROLINA ADMINISTRATIVE CODE 
LIST OF RULES AFFECTED 



EDITION XI, NO. 4 
AGENCY 



EFFECTIVE: February 1, 1987 
ACTION TAKEN 



ADMINISTRATION 








1 NCAC 12 


0602- 


.0605 


Adopted 




0702- 


.0703 


Adopted 




0705- 


.0806 


Adopted 




0808- 


.0901 


Adopted 




0903- 


.1004 


Adopted 




1006 




Adopted 




1008- 


.1009 


Adopted 




1203- 


.1401 


Adopted 




1403- 


.1405 


Adopted 




1501- 


.1603 


Adopted 


CULTURAL RESOURCES 








7 NCAC 40 


0101 




Amended 




0104 




Amended 




0304 




Amended 


4Q 


0105 




Amended 


4R 


1102 




Amended 




1301 




Amended 


5 


0203 




Amended 




0204 




Amended 


11 


0101- 


.0403 


Adopted 



GOVERNOR' 
9 



S OFFICE 
NCAC 



Executive Order Number 30 



HUMAN RESOURCES 

10 NCAC 



4C 


.0304 


Repealed 




.0305 


Adopted 


7A 


.0^07 


Repealed 




.0501 


Adopted 


7B 


.0205 


Repealed 




.0354 


Adopted 


8A 


.0312 


Amended 


SB 


.0312-. 0313 


Amended 




.0501-. 0505 


Repealed 




.0607 


Amended 




.0609 


Amended 




.0611 


Amended 




.0613 


Amended 




.0615 


Amended 


8D 


.0308 


Amended 




.0506 


Repealed 




.0516 


Adopted 




.0704 


Repealed 




.0706 


Adopted 


8G 


.0712 


Adopted 


OA 


.0316 


Repealed 




.0318 


Adopted 




.0485 


Amended 




.0527 


Amended 




. 1031 


Repealed 




. 1033 


Adopted 




.1136 


Repealed 




. 1138 


Adopted 




.1213 


Repealed 




.1214 


Adopted 




.1955 


Amended 




.1965 


Amended 




.2115 


Amended 




.2221 


Amended 




.2307 


Repealed 




.2308 


Adopted 




.2417 


Amended 



NORTH CAROLINA REGISTER 



800 





10B 


.0101-. 0112 


Repealed 






.0201-. 0238 


Repealed 






.0301-. 0315 


Repealed 






.0401-. 0413 


Repealed 






.0801-. 0805 


Adopted 






.0901-. 0931 


Adopted 






. 1001-.1004 


Adopted 






.1101-. 1119 


Adopted 






. 1201-. 1213 


Adopted 






.1300-. 1306 


Adopted 




IOC 


.0509 


Repealed 






.0514 


Adopted 






.0703 


Repealed 






.0705 


Adopted 




10D 


.0801-. 0802 


Amended 






.1102 


Amended 






.1306 


Amended 






.1312 


Repealed 






.1313 


Adopted 






.1625 


Amended 






.1631 


Amended 






.2603 


Amended 




10F 


.0002 


Amended 






.0029-. 0030 


Amended 






.0032-. 0034 


Amended 






.0041 


Amended 




43J 


.0101 


Repealed 


INSURANCE 








1 1 NCAC 


8 


.0204-. 0205 


Amended 






.0207 


Amended 


JUSTICE 








1 2 NCAC 


9A 


.0103 


Amended 




93 


.0115 


Adopted 






.0205-. 0206 


Amended 






.0210-. 0211 


Amended 






.0218-. 0219 


Amended 






.0226-. 0227 


Amended 






.0228-. 0232 


Adopted 






.0304-. 0305 


Amended 






.0403-. 0404 


Adopted 






.0410 


Amended 






.0413-. 0416 


Adopted 




9C 


.0404 


Adopted 


NATURAL RESOURCES 


ANP 


COMMUNITY DEVELOPMENT 


15 NCAC 


lOF 


.0332 


Amended 




10H 


.0601-. 0609 


Repealed 


REVENUE 








1 7 NCAC 


6B 


.3802-. 3803 


Adopted 




73 


.1123 


Adopted 






.1602 


Amended 






.1701-. 1702 


Amended 






.3601 


Amended 


- 




.4301 


Amended 






.4410 


Amended 






.5301 


Amended 






.5445 


Adopted 




7C 


.0204 


Amended 






.0501-. 0503 


Adopted 


TRANSPORTATION 








19A NCAC 


2D 


.0901-. 0902 


Adopted 


NORTH CAROLINA BOARD OF CPA EXAMINERS 




21 NCAC 


8G 


.0212 


Adopted 


OFFICE OF ADMINISTRATIVE HEARINGS 




26 NCAC 


1 


.0003 


Adopted 




4 


.0001-. 0008 


Adopted 



801 NORTH CAROLINA REGISTER 



TITLE/MAJOR DIVISIONS OF THE NORTH CAROLINA ADMINISTRATIVE CODE 



TITLE 

1 

2 

3 

4 

5 

6 

7 

8 

9 
10 
11 
12 
13 
14A 
15 
16 
17 
18 
19A 
20 
X21 
22 
23 
24 
25 
25 



DEPARTMENT 

Administration, Department of 

Agriculture, Department of 

Auditor, Department of State 

Commerce, Department of 

Corrections, Department of 

Council of State 

Cultural Resources, Department 

Elections, State Board of 

Governor 

Human Resources, Department of 

Insurance, Department of 

Justice, Department of 

Labor, Department of 

Crime Control, Department of 

Natural Resources and Community Development 

Education, Department of 

Revenue, Department of 

Secretary of State 

Transportation, Department of 

Treasurer, Department of State 

Occupational Licensing Boards 

Administrative Procedures 

Community Colleges, Department of 

Independent Agencies 

Personnel, Department of State 

Office of Administrative Hearings 



NOTE: Title 21 contains the chapters of the various 
occupational licensing boards. 



CHAPTER 

2 
4 

6 

8 
10 
12 
14 
16 
18 
20 
21 
22 
26 
28 
30 
31 
32 
33 
34 
36 
37 
38 
40 
42 
44 
46 
48 
50 
52 
53 
54 
56 
58 
60 
62 
64 

66 



LICENSING BOARD 

Architecture, Board of 

Auctioneers, Commission for 

Barber Examiners, Board of 

Certified Public Accountant Examiners 

Chiropractic Examiners, Board of 

Contractors, Licensing Board for 

Cosmetic Art Examiners, Board of 

Dental Examiners, Board of 

Electrical Contractors, Board of Examiners 

Foresters, Board of Registration for 

Geologists, Board of 

Hearing Aid Dealers and Fitters Board 

Landscape Architects, Licensing Board of 

Landscape Contractors, Registration Board of 

Law Examiners, Board of 

Martial 8i Family Therapy Certification Board 

Medical Examiners, Board of 

Midwifery Joint Committee 

Mortuary Science, Board of 

Nursing, Board of 

Nursing Home Administrators, Board of 

Occupational Therapist, Board of 

Opticians, Board of 

Optometry, Board of Examiners in 

Osteopathic Examination and Registration 

Pharmacy, Board of 

Physical Therapy, Examining Committee of 

Plumbing and Heating Contractors, Board of 

Podiatry Examiners, Board of 

Practicing Counselors, Board of 

Practicing Psychologists, Board of 

Professional Engineers and Land Surveyors 

Real Estate Commission 

Refrigeration Examiners, Board of 

Sanitarian Examiners, Board of 

Speech and Language Pathologists and 

Audiologists , Board of Examiners of 
Veterinary Medical Board 



NORTH CAROLINA REGISTER 



802 



CUMULATIVE INDEX 
(April 1, 1986 - March 31, 1987) 



1986 - 1987 



Pages 



Issue 





1 


-73 


April 




74 


-97 


May 




98 


-132 


June 




133 


-222 


July 




223 


-379 


August 




380 


- 415 


September 




416 


-553 


October 




554 


- 598 


November 




599 


- 670 


December 




671 


-761 


January 




762 


-806 


February 


AO 


- Administr 


ative Order 




AG 


- Attorney 


General's Opinions 




C 


- Correction 




E 


- Errata 






EO 


- Executive 


Order 




FDL 


- Final Decision Letters 




FR 


- Final Rul 


e 




GS 


- General Statute 




JO 


- Judicial 


Order 




LRA 


- List of Rules Affected 




M 


- Miscellaneous 




NP 


- Notice of 


Petitions 




PR 


- Proposed 


Rule 




SO 


- Statement 


s of Organization 




TR 


- Temporary 


Rule 





ADMINISTRATION 
Administrative Analysis, 614 PR 
Auxiliary Services, 611 PR, 677 PR 
Council on Children and Youth, 681 PR 
Departmental, 606 PR 
Office of Marine Affairs, 382 PR 
Public Telecommunications, 614 PR 
Purchase and Contract, 423 PR 

State Employees Combined Campaign, 430 PR, 681 PR 
State Property, 677 PR 
Youth Advisory Council, 680 PR 

ADMINISTRATIVE ORDERS 
Beecher Reynolds Gray, 47 AO 
Fred Gilbert Morrison, Jr., 48 AO 
Angela Rebecca Bryant, 49 AO 
Thomas R. West, 50 AO 
Abraham Penn Jones, 98 AO 
Administrative Law Judges, 248 AO 
Margaret Eugenia Rogers, 419 AO 
Kenneth Wayne Patterson, 420 AO 
Robert R. Reilly, Jr., 673 AO 

AGRICULTURE 
Dept . of Agriculture, 250 SO, 558 PR 

Food and Drug Protection Division, 99 PR, 255 PR, 557 PR 
Gasoline and Oil Inspection, 683 PR 
Markets, 559 PR 
Plant Industry, 256 PR 
Standards Division, 558 PR 
Structural Pest Control, 557 PR, 599 C, 768 PR 



ATTORNEY GENERAL'S OPINIONS 
Employee Insurance Committees, 



603 AG 



803 



NORTH CAROLINA REGISTER 



COMMERCE 
ABC Commission, 615 PR 
Banking Commission, 689 PR 
Cemetary Commission, 559 PR 

Milk Commission, 74 PR, 135 PR, 260 PR, 689 PR 
Savings and Loan, 78 PR, 560 PR 

COMMUNITY COLLEGES 
Community Colleges, 210 PR, 534 PR 

CORRECTION 
Division of Prisons, 213 FR, 347 FR, 575 PR, 661 PR, 782 PR 
Parole Commission, 663 PR 

CRIME CONTROL & PUBLIC SAFETY 
ALE, 631 PR 

CULTURAL RESOURCES 
Archives and History, 78 PR 
Battleship Commission, 388 PR 
Roanoke Voyages & Eliz. II, 261 PR 

EDUCATION 
Elementary and Secondary 

EXECUTIVE ORDERS 
Executive Orders 1-25, 



ndary, 779 PR 


25, 


23 EO 


26, 


247 EO 


27, 


416 EO 


28, 


417 EO 


29, 


554 EO 


30, 


672 EO 


31, 


762 EO 



FINAL DECISION LETTERS 
Voting Rights Act, 249 FDL, 421 FDL, 555 FDL, 600 FDL, 674 FDL, 763 FDL 

GENERAL STATUTES 
Chapter 7A, 21 GS, 244 GS 
Chapter 150B, 3 GS, 226 GS, 380 C 
Chapter 1028, 223 GS 

HUMAN RESOURCES 
Child Day Care, 281 PR, 631 PR 
Children Services, 103 PR 
Departmental, 691 PR, 767 SO 
Facility Services, 270 PR 
Food Assistance, 103 PR 

Health Services, 169 PR, 388 PR, 434 PR, 563 PR, 698 PR, 770 PR 
Individual and Family Support, 103 PR, 671 C 
Medical Assistance, 181 PR, 389 PR, 501 PR 
Medical Care Commission, 433 PR, 769 PR 
Medical Services, 101 PR 
Mental Health Retardation 

and Substance Abuse, 80 PR, 298 PR, 350 FR, 380 C, 720 PR, 729 PR 
Services for the Blind, 727 PR 
Social Services, 390 PR, 616 PR 
Youth Services, 85 PR, 309 PR 

INDEPENDENT AGENCIES 
Housing Finance, 658 PR, 740 PR 

INSURANCE 
Agency Services, 313 PR 
Company Operations, 503 PR 

Engineering & Building, 321 PR, 564 PR, 730 PR 
Fire and Casualty, 501 PR 
Medical Database, 565 PR 

JUDICIAL ORDERS 
Appointment 
Robert A. Melott, 45 JO 

NORTH CAROLINA REGISTER 804 



JUSTICE 
Alarm Systems Licensing, 556 SO, 730 PR 
Education and Training Standards, 322 PR 
Police and Information Network, 107 PR 
Private Protective Services, 556 SO, 771 PR 
Sheriff's Education, 332 PR 

LABOR 
Boiler and Pressure Vessel, 86 PR, 189 PR, 338 PR 
Elevator Division, 517 PR 

LICENSING BOARD 
Architecture, 734 PR 

C P A Examiners, 112 PR, 133 SO, 529 PR, 734 PR, 781 PR 
Dental Examiners, 399 PR, 533 PR 
General Contractors, 573 PR 
Medical Examiners, 92 PR, 399 PR 
Midwifery Joint Committee, 422 SO 
Mortuary Science, 534 PR 
Nursing, 422 SO, 574 PR 
Occupational Therapy, 2C6 PR 
Pharmacy, 208 PR 

Plumbing and Heating Contractors, 116 PR 
Real Estate Commission, 401 PR 
Social Work, 653 PR 
Veterinary Medical Board, 341 PR 

LIST OF RULES AFFECTED 
Volume 10, No. 1 
(April 1, 1986), 71 LRA 
Volume 10, No. 2 
(May 1, 1986), 94 LRA 
Volume 10, No . 3 
(June 1, 1986), 127 LRA 
Volume 10, NO. 4 
(July 1, 1986), 217 LRA 
Volume 10, No. 5 
(August 1, 1986), 374 LRA 
Volume 10, No. 6 
(September 1, 1986), 410 LRA 
Volume 10, No. 7 
(October 1, 1986), 548 LRA 
Volume 11, No. 1 
(November 1, 1986), 594 LRA 
Volume 11, No. 2 
(December 1, 1986), 665 LRA 
Volume 11 , No. 3 
(January 1, 1937), 755 LRA 
Volume 11, No . 4 
(February 1, 1987), 800 LRA 

MISCELLANEOUS 
Federal Rule Amendment, 381 M 

NATURAL RESOURCES AND COMMUNITY DEVELOPMENT 
Natural Resources & Comunity Development, 133 SO 
Coastal Management, 112 FR, 401 PR, 571 PR, 733 PR 
Departmental Rules, 109 PR, 118 FR 
Economic Opportunit ie.? , 528 PR 
Employmental and Training, 1 1 1 PR 
Environmental Management, 88 PR, 190 PR, 339 PR, 396 PR, 520 PR 

632 PR 
Forest Resources, 126 FR 
Marine Fisheries, 191 PR 
Soil and Water, 90 PR, 521 PR 
Wastewater Treatment, 397 PR 
Wildlife Resources and Water Safety, 110 PR, 205 PR, 340 PR, 398 PR 

422 SO, 527 PR, 634 PR 

NOTICE OF PETITIONS 
Municipal Incorporations, 676 NP 

OFFICE OF ADMINISTRATIVE HEARINGS 
805 NORTH CAROLINA REGISTER 



Office of Administrative Hearings, 51 SO 

General, 52 PR, 345 PR 

Hearings Division, 61 PR, 345 PR, 369 FR 

Rules Division, 52 PR, 367 FR 

706 Deferral, 543 PR 

REVENUE 
Corporate Income Tax, 350 FR 
Departmental, 663 FR 

Individual Income Tax, 351 FR, 593 FR, 748 FR 
Intangible Tax, 366 FR 
Motor Fuels Tax, 787 FR 
Sales & Use Tax, 363 FR, 785 FR 

SECRETARY OF STATE 
Notary Public, 91 PR, 367 FR 

STATE PERSONNEL 
State Personnel Commission, 343 PR, 538 PR, 659 PR 

STATE TREASURER 
Local Government Commission, 529 PR 

STATEMENTS OF ORGANIZATION 
Agriculture, 250 SO 
Alarm System Licensing, 556 SO 
CPA Examiners, 133 SO 
Human Resources, 767 SO 
Midwifery Joint Committee, 422 SO 

Natural Resources and Community Development, 133 SO 
Nursing, 422 SO 

Office of Administrative Hearings, 51 SO 
Private Protective Services, 556 SO 
Wildlife Resources Commission, 422 SO 

TRANSPORTATION 
Department of Transportation, 213 FR, 367 FR, 546 FR, 754 FR 



NORTH CAROLINA REGISTER 806